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A paper manufacturing company has requested clarification on how to calculate the requirements for the reduction of the Electricity Tax taxable base. The Directorate General for Taxes (DGT) clarifies that calculations must be performed per activity, defines electricity consumption, and specifies how to determine the value of production.
Cuestión planteada Aplicación del beneficio fiscal establecido en el artículo 98, letra f) de la Ley 38/1992, de 28 de diciembre de Impuestos Especiales.
Los requisitos para el beneficio fiscal se refieren a la actividad industrial, por lo que los cálculos deben efectuarse conjuntamente por actividad y no por cada establecimiento. El consumo de electricidad incluye el coste real de la energía adquirida y el coste de la generada por la propia empresa. El valor de la producción es la cifra de negocios más la variación de existencias, productos en curso y terminados, sin poder usar el concepto de coste de producción del PGC.
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