Doctrine by topic · DGT Observatory

Direct Affiliation: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 9 rulings · 2014–2026

Current position

Taxable installed capacity comprises the sum of the nominal capacities of the electrical or mechanical elements directly used for production. Only those elements that intervene directly in the production process or are indispensable for its development are computed. Heating, lighting, social services, or climate control elements for occupational hygiene are not included, unless they form part of the production phases.

The DGT's position remains constant in the definition of taxable installed capacity, focusing the affiliation on direct participation in the production process. Throughout the rulings, the exclusion of service elements (heating, lighting, climate control) has been maintained unless they are essential for the process. The latest ruling introduces a shift in scope towards VAT deduction, requiring direct and exclusive affiliation to the activity.

Turning points

  1. V1463-22

    The focus of the analysis changes towards VAT deduction, requiring that goods or services be directly and exclusively used for the business activity.

Analysis based on 7 of 9 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

9
V1455-26 9 Jun 2026

Hornos excluded from installed power calculation under IAE

SG de Tributos Locales
potencia instaladaafectación directaproceso productivoelementos energéticosinstalación anticontaminante TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78.1Tarifas del IAE — RDLeg 1175/1990 art. regla 14.1.A
Affects CompanyExpat · Non-residentIndividual
V0406-16 2 Feb 2016

Installed capacity does not include elements not directly related to production

SG de Tributos Locales
potencia instaladaafectación directaproceso productivoelemento energéticoimpuesto sobre actividades económicas Tarifas del IAE — RDLeg 1175/1990 art. regla 14ª.1.A)Tarifas del IAE — RDLeg 1175/1990 art. regla 14ª.1.F)
Affects CompanyExpat · Non-residentIndividual
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