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A company involved in water collection and treatment has requested clarification on whether its activities qualify as industrial for the purpose of applying a reduction to the taxable base of the Electricity Tax. The Directorate-General for Taxes (DGT) has ruled that, in accordance with the classification of the Economic Activities Tax (IAE), such activities are indeed considered industrial.
Cuestión planteada Posibilidad de acogerse al beneficio fiscal establecido en la letra f) del artículo 98 de la Ley 38/1992, de 28 de diciembre, de Impuestos Especiales.
Para identificar las actividades industriales del artículo 98.f) de la LIE, se debe utilizar la clasificación del Impuesto sobre Actividades Económicas (IAE). Se consideran industriales únicamente las actividades clasificadas en las divisiones 1, 2, 3 y 4 del IAE. Por tanto, el epígrafe 161.1 del IAE (captación, tratamiento y distribución de agua) tiene consideración de actividad industrial para este beneficio fiscal.
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