Doctrine by topic · DGT Observatory
How the DGT's position on this topic has evolved, and the rulings it rests on.
Current position
The partial exemption of 85% on electricity is applicable to chemical reduction, electrolytic, mineralogical, or metallurgical processes. To apply it, holders must submit an annual application in MWh to the managing office, including a descriptive report, plans, and a list of other activities. The benefit is not applicable to general services or to scrap separation and pressing tasks.
The DGT's position remains constant regarding the application procedure and the nature of the beneficiary processes. The doctrine has progressively specified the scope of the exemption, explicitly excluding general service activities, assembly phases, and waste management tasks such as scrap pressing.
Turning points
Specifies that processes such as stamping, deep drawing, forging, or casting fall under specific CNAE divisions, but excludes the assembly phase.
Establishes that scrap separation and pressing tasks do not constitute metallurgical processes for the tax benefit.
Analysis based on 7 of 8 rulings with a stated position. Updated 2 October 2026.