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An association of aggregate manufacturers has inquired whether mobile replacement machinery should be included in the calculation of installed capacity for the Economic Activities Tax (IAE). The Directorate-General for Taxes (DGT) has ruled that it can only be excluded if it is declared as reserve equipment and if its use is exclusively for replacing machinery undergoing repair or maintenance.
Cuestión planteada Se desea saber el cómputo o no de esta maquinaria a efectos del cálculo de la potencia instalada.
La maquinaria de reserva no constituye elemento tributario si el sujeto pasivo la declara como tal ante la Administración Tributaria. Además, su operatividad debe limitarse exclusivamente al tiempo estrictamente necesario de reparación o mantenimiento de la maquinaria principal. El hecho de no utilizar la maquinaria simultáneamente en el proceso productivo no le otorga automáticamente la condición de equipo de reserva.
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