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V2223-14 1 September 2014 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · exención parcial

85% partial electricity tax exemption applicable to mineralogical processes

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.

The question raised

Possibility of applying for the partial exemption established in paragraph 3 of article 64 fifth of Law 38/1992.

The DGT's ruling

Electricity consumed in activities involving the mixing, grinding, micronizing, milling, and drying of non-metallic minerals may benefit from the 85% partial exemption when classified under division 23 of the NACE nomenclature. However, the exemption does not extend to consumption related to storage, bagging, loading, unloading, or auxiliary services such as offices and laboratories. The company must communicate to the supplier the percentage of energy that is to be supplied with the exemption.

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