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An automobile manufacturer has requested a ruling on whether the electricity consumed during its manufacturing processes qualifies for a reduction in the taxable base of the Electricity Special Tax. The Directorate-General for Taxes (DGT) has determined that certain processes involving the manufacture of components and metal structures do qualify as metallurgical processes, whereas final assembly does not.
Cuestión planteada Posibilidad de aplicar el beneficio fiscal establecido en la letra c) del artículo 98 de la Ley 38/1992, de 28 de diciembre, de Impuestos Especiales, a la electricidad consumida en las diferentes actividades que realiza dentro de su proceso de fabricación.
La energía eléctrica consumida en procesos de estampación, embutición, forjado, fundición de metales y tratamientos térmicos o de superficies de componentes metálicos puede gozar del beneficio fiscal del artículo 98.c) de la LIE. Estos procesos se encuadran en las divisiones 24, grupos 25.5 y clases 25.61 de la CNAE. No obstante, la electricidad utilizada en la fase de montaje del vehículo no permite aplicar dicha reducción al no ser un proceso metalúrgico.
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