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A ceramic products company has enquired whether electricity used for offices and plant lighting is eligible for the 85% Electricity Tax reduction. The Directorate-General for Taxes (DGT) has ruled that the reduction applies only to energy effectively used in the manufacturing of ceramic products.
Cuestión planteada En la consulta nº V1750-14, de fecha 04/07/2014, se manifestó que la energía eléctrica utilizada en el alumbrado de las plantas, así como la energía eléctrica consumida en las oficinas no generaba el derecho a la exención parcial recogida en el derogado Impuesto sobre la Electricidad.
La reducción del 85% de la base imponible del Impuesto Especial sobre la Electricidad es aplicable a la energía eléctrica destinada a procesos mineralógicos, como la fabricación de productos cerámicos. No obstante, la electricidad utilizada para el alumbrado de plantas, oficinas o para mantener la tensión en periodos sin producción no da derecho a este beneficio. El consumidor debe inscribirse en el registro territorial, obtener un código CIE y comunicar anualmente el consumo efectivo para regularizar las cuotas.
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