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A pulp company has requested clarification on whether its production process qualifies for the 85% exemption on electricity consumption. The Directorate-General for Taxes (DGT) has ruled that only electricity used in auxiliary processes necessary for chemical reduction is eligible.
Cuestión planteada Posibilidad de acogerse a la exención parcial establecida en el apartado 3 del artículo 64 quinto de la Ley 38/1992.
La exención parcial del 85% de la energía eléctrica se aplica únicamente a la electricidad consumida en los procesos auxiliares necesarios para que tenga lugar la reducción química. En el proceso Kraft, la reducción química no consume electricidad directamente, sino que esta se emplea en procesos auxiliares como bombas, compresores o resistencias para generar las condiciones necesarias para dicha reducción.
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