Doctrine by topic · DGT Observatory

Installed Power: 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

Stable position High confidence 17 rulings · 2014–2026

Current position

Taxable installed power includes the nominal power of electrical or mechanical elements directly used in the production process. Storage, heating, lighting, or social service elements are not included. Cold storage rooms are only included if their operation is a necessary phase to obtain specific properties in the product, not if they are solely for storage or preservation.

The DGT's position remains stable regarding the definition of installed power, focusing on direct use in production. Constant precision is observed regarding the exclusion of service elements and the delimitation of when cold storage rooms transition from being storage elements to being part of the production process.

Turning points

  1. V2752-16

    Establishes that preservation chambers are included if their purpose is to obtain specific properties in the product, considering them a necessary phase of the process.

  2. V2528-24

    Clarifies that the power of cold storage rooms is not included if their purpose is exclusively the storage or preservation of raw materials or finished products.

Analysis based on 15 of 17 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

17
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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