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An agricultural holding has requested clarification regarding liability for the Special Tax on Electricity and the Tax on Hydrocarbons when using generators for water pumping. The DGT has determined that electricity generated by equipment with a capacity of up to 100 kW is exempt from the tax, and that diesel used for irrigation purposes is eligible for tax credit refunds.
Question raised: Liability for the Special Tax on Electricity and the Tax on Hydrocarbons.
El consumo de electricidad producida por generadores con potencia total inferior o igual a 100 kW no está sujeto al Impuesto Especial sobre la Electricidad. Si la potencia es superior a 100 kW, el consumo está sujeto pero puede acogerse a una reducción del 85% para riegos agrícolas tras cumplir los requisitos y comunicaciones reglamentarias. Respecto al Impuesto sobre Hidrocarburos, el uso de gasóleo para la extracción y distribución de agua en riego permite la devolución de las cuotas satisfechas según el artículo 52 ter de la LIE.
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