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The inquiry asks whether certain energy-consuming elements (compressors, temperature controllers, heating elements, overhead cranes, heating and refrigeration systems) must be included in the calculation of installed capacity for the IAE (Economic Activities Tax). The DGT rules that they must be included if they are electrical or mechanical in nature and are directly used in the production process.
Cuestión planteada Cómputo del elemento tributario potencia instalada de distintos elementos energéticos.
La potencia instalada tributable es la suma de las potencias nominales de los elementos energéticos eléctricos o mecánicos afectos al equipo industrial. Solo se computan aquellos que están directamente afectos a la producción, ya sean máquinas fijas o desplazables. No se computan elementos de calefacción, iluminación, servicios sociales o aquellos que no participen directamente en el proceso productivo. En el caso de sistemas de caldeo, se computan si realizan labores de preparación de materias primas como fase del proceso, pero no si solo mantienen las propiedades de la materia almacenada sin transformarla.
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