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A textile company has requested guidance on applying the reduction to the taxable base of the Electricity Special Tax when part of the energy is recharged to other companies within the group. The DGT clarifies that the benefit only covers consumption within the industrial activity and defines how to calculate the production value.
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.
La reducción del 85% solo se aplica a la energía eléctrica consumida en la actividad industrial, quedando excluida la refacturada a otras sociedades o la consumida en actividades no industriales. El valor de la producción para el cálculo del límite del 5% comprende la cifra de negocios de la actividad de fabricación, distribución y comercialización de productos propios, más la variación de existencias de estos. Si existe una actividad de compraventa de productos de terceros perfectamente diferenciada, sus resultados quedan fuera del cálculo.
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