Electricity tax exemption
In compliance with Law 16/2013, of October 29, as of January 1, 2014, the electric energy that customers allocate to consumers will be entitled to an exemption from 85% of the Electricity Tax. following uses:
- Chemical reduction and electrolytic processes.
- Mineralogical processes. Mineralogical processes are considered to be those classified in division 23 of Regulation (EC) No. 1893/2006 of the European Parliament and of the Council, of December 20, 2006, establishing the statistical nomenclature of economic activities NACE Revision 2 and amending Council Regulation (EEC) No 3037/90 and certain EC Regulations on specific statistical aspects.
- Metallurgical processes. Metallurgical processes are considered to be those related to the production of metal and its preparation, as well as, within the production of metal products, the production of forging, pressing, punching and stretching parts, rolled rings and mineral powder products, and treatment. of surfaces and heat treatment of casting, heating, preservation, distension or other heat treatments.
To benefit from this exemption from 85% of the Electricity Tax, the client You must make the request at the Special Tax Management Office of the State Tax Administration Agency corresponding to the place where your establishment is located (or in the Special Tax Department of the competent Provincial Council if your establishment is located in the Basque Country or in the Government of Navarra State Treasury or Provincial Councils).
Once all the procedures have been completed, the corresponding Tax Administration will provide the client with a registration card called CAE (Activity and Establishment Code). The CAE card will indicate, for each supply point, the CUPS, the date of application and the maximum amount of energy exempt from the Electricity Tax.
Once you have obtained the CAE from the Tax Administration, for the effective application of the exemption, you must send us a copy of the aforementioned CAE.