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A water supply and sewerage company has requested clarification on whether its operations qualify as industrial activities to apply an 85% reduction to the taxable base of the Electricity Tax. The Directorate-General for Taxes (DGT) has ruled that sewerage activities do not constitute industrial activities for the purposes of this tax.
Cuestión planteada Posibilidad de acogerse al beneficio fiscal establecido en el la letra f) del artículo 98, de la Ley 38/1992, de 28 de diciembre, de Impuestos Especiales.
Para identificar las actividades industriales en el Impuesto sobre la Electricidad, se utiliza la clasificación del IAE, limitándose únicamente a las divisiones 1, 2, 3 y 4. La actividad de alcantarillado, depuración y evacuación de aguas residuales se clasifica en la división 9 del IAE. Por tanto, al no pertenecer a las divisiones mencionadas, no tiene consideración de actividad industrial y no puede acogerse al beneficio fiscal del artículo 98.f) de la LIE.
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