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A company sought clarification on whether the 85% partial exemption on electricity consumption could be applied to its mineral grinding and drying activities. The Directorate-General for Taxes (DGT) ruled that this is possible for those specific activities, but not for any other types of consumption.
Cuestión planteada Posibilidad de acogerse a la exención parcial establecida en el apartado 3 del artículo 64 quinto de la Ley 38/1992.
La electricidad consumida en actividades de mezcla, molienda, micronizado, molturación y secado de minerales no metálicos puede beneficiarse de la exención parcial del 85% al clasificarse en la división 23 de la nomenclatura NACE. No obstante, la exención no se extiende a consumos de almacenamiento, ensacado, carga, descarga o servicios auxiliares como oficinas y laboratorios. La empresa debe comunicar al suministrador el porcentaje de energía que debe ser suministrado con exención.
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