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Tax benefits: Exemptions and reductions

Find out the cases in which you can benefit from an exemption or a reduction in the taxable base

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Cases of reduction

Under the conditions provided for by regulation, you may apply a reduction of 85% on the taxable base when you use electricity for any of the following purposes:

  1. Chemical reduction and electrolytic processes.
  2. Mineralogical processes.
  3. Metallurgical processes.
  4. Industrial activities whose electricity cost represents more than 50 percent of the cost of a product.
  5. Agricultural irrigation (in this case, the fee to be paid may not be less than the amount resulting from applying the tax rate of 0.5 euros per megawatt-hour to the quantity of electricity supplied or consumed).
  6. Industrial activities whose purchases or consumption of electricity represent at least 5 percent of the value of production (in this case, the fee to be paid may not be less than the amount resulting from applying the tax rate of 0.5 euros per megawatt-hour to the quantity of electricity supplied or consumed).

To benefit from these 85% reductions you must be registered in the Territorial Tax Registry.

You will obtain more information regarding registration in the section corresponding to the Territorial Registry of the Special Tax on Electricity.

Under the conditions provided for by regulation, you may apply a 100% reduction on the taxable base for electricity:

  1. Supplied to vessels docked in port that are not private recreational vessels.
  2. Supplied or consumed in rail transport.

To benefit from these 100% reductions, registration in the Territorial Tax Registry is not required.