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An aggregate extraction company queried whether electricity used for grading and grinding minerals could qualify for a partial tax exemption. The Directorate-General for Taxes (DGT) ruled that these activities do not constitute mineralogical processes under the NACE classification.
Cuestión planteada Posibilidad de acogerse a la exención parcial establecida en el apartado 3 del artículo 64 quinto de la Ley 38/1992 por la actividad de clasificación y molienda de áridos y otros productos minerales.
La exención parcial del 85% en la electricidad solo aplica a procesos mineralógicos clasificados en la división 23 del Reglamento (CE) n.º 1893/2006. Las actividades de trituración, pulverización, corte, limpieza, secado, clasificación y mezcla de minerales extraídos se clasifican en la división 08. Por tanto, la electricidad consumida en dichas actividades no puede beneficiarse de la exención.
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