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A printing company has enquired whether it is eligible for the reduction in the Electricity Tax taxable base. The Directorate-General for Tax (DGT) has ruled that it may qualify provided its activity is classified as industrial and electricity consumption accounts for at least 5% of the production value, which includes the cost of raw materials if purchased by the company for resale.
Cuestión planteada Aplicación de la exención recogida en la letra f) del artículo 98 de la Ley 38/1992, de 28 de diciembre, de Impuestos Especiales.
Para aplicar la reducción del artículo 98.f) de la LIE, la actividad debe ser industrial, entendiéndose como tal las clasificadas en las divisiones 1, 2, 3 o 4 del IAE. El valor de la producción se compone de la cifra de negocios (según el PGC) más la variación de existencias de productos en curso y terminados. En el cálculo, el importe de la materia prima debe incluirse en la cifra de negocios cuando la empresa la adquiera para su reventa tras la transformación. El beneficio se aplica a la energía consumida en fabricación, distribución y comercialización de productos fabricados, excluyendo la distribución de productos adquiridos solo para reventa.
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