Tax Agency: Frequently Asked Questions

Yes. In accordance with the provisions of the Law and the Regulations on Special Taxes, in order to benefit from the aforementioned reduction, the beneficiary must be registered as a “reduction beneficiary” in the territorial Registry.

Until September 30, 2021, the beneficiary requires a CIE with the literal “electrical energy users with the right to an 85 percent reduction in article 98 of Law 38/1992, of December 28, on Special Taxes, except for uses in agricultural irrigation” and identifying characteristics of the activity “LE”.

As of October 1, 2021, the beneficiary will need a CIE with the literal “beneficiary of the reduction provided for in article 98.1.a) of Law 38/1992, of December 28, on Special Taxes” and identifying characteristics of the activity “LQ”.

Yes. In accordance with the provisions of the Law and the Regulations on Special Taxes, in order to benefit from the aforementioned reduction, the beneficiary must be registered as a “reduction beneficiary” in the territorial Registry.

Until September 30, 2021, the beneficiary requires a CIE with the literal “electrical energy users with the right to an 85 percent reduction in article 98 of Law 38/1992, of December 28, on Special Taxes, except for uses in agricultural irrigation” and identifying characteristics of the activity “LE”.

As of October 1, 2021, the beneficiary will need a CIE with the literal “beneficiary of the reduction provided for in article 98.1.b) of Law 38/1992, of December 28, on Special Taxes” and identifying characteristics of the activity “LM”.

Yes. In accordance with the provisions of the Law and the Regulations on Special Taxes, in order to benefit from the aforementioned reduction, the beneficiary must be registered as a “reduction beneficiary” in the territorial Registry.

Until September 30, 2021, the beneficiary requires a CIE with the literal “electrical energy users with the right to an 85 percent reduction in article 98 of Law 38/1992, of December 28, on Special Taxes, except for uses in agricultural irrigation” and identifying characteristics of the activity “LE”.

As of October 1, 2021, the beneficiary will need a CIE with the literal “beneficiary of the reduction provided for in article 98.1.c) of Law 38/1992, of December 28, on Special Taxes” and identifying characteristics of the activity “LE”.

Yes. In accordance with the provisions of the Law and the Regulations on Special Taxes, in order to benefit from the aforementioned reduction, the beneficiary must be registered as a “reduction beneficiary” in the territorial Registry.

Until September 30, 2021, the beneficiary requires a CIE with the literal “electrical energy users with the right to an 85 percent reduction in article 98 of Law 38/1992, of December 28, on Special Taxes, except for uses in agricultural irrigation” and identifying characteristics of the activity “LE”.

As of October 1, 2021, the beneficiary will need a CIE with the literal “beneficiary of the reduction provided for in article 98.1.d) of Law 38/1992, of December 28, on Special Taxes” and identifying characteristics of the activity “LI”.

Yes. In accordance with the provisions of the Law and the Regulations on Special Taxes, in order to enjoy the aforementioned reduction, the beneficiary must be registered as a “reduction beneficiary” in the territorial Registry, corresponding to a CIE with the literal “electrical energy users with the right to an 85 percent reduction in article 98 of Law 38/1992, of December 28, on Special Taxes, for uses in agricultural irrigation” and identifying characteristics of the activity “LA”.

Yes. In accordance with the provisions of the Law and the Regulations on Special Taxes, in order to benefit from the aforementioned reduction, the beneficiary must be registered as a “reduction beneficiary” in the territorial Registry.

Until September 30, 2021, the beneficiary requires a CIE with the literal “electrical energy users with the right to an 85 percent reduction in article 98 of Law 38/1992, of December 28, on Special Taxes, except for uses in agricultural irrigation” and identifying characteristics of the activity “LE”.

As of October 1, 2021, the beneficiary will need a CIE with the literal “beneficiary of the reduction provided for in article 98.1.f) of Law 38/1992, of December 28, on Special Taxes” and identifying characteristics of the activity “LV”.

No. Pursuant to the provisions of the Excise Tax Law and Regulations, in order to benefit from the aforementioned reduction, the beneficiary is not required to register as a “reduction beneficiary” in the territorial Registry.

FAQs

Reductions

In order to apply the 85% reduction provided for in section 1a) of article 98 of the Excise Tax Law to the use of electricity in chemical reduction or electrolytic processes, is it required to register the beneficiary in the territorial registry?

In order to apply the 85% reduction provided for in section 1b) of article 98 of the Excise Tax Law to the use of electricity in mineralogical processes, is it required to register the beneficiary in the territorial registry?

In order to apply the 85% reduction provided for in section 1c) of article 98 of the Excise Tax Law to the use of electricity in metallurgical processes, is it necessary for the beneficiary to be registered in the Territorial Registry?

In order to apply the 85% reduction provided for in section 1e) of article 98 of the Excise Tax Law to the use of electricity in agricultural irrigation, is it required to register the beneficiary in the Territorial Registry?

In order to apply the 100% reduction provided for in article 98.2 of the Special Tax Law to electricity supplies to vessels docked in port other than private recreational vessels, is it necessary for the beneficiary to be registered in the territorial registry?

In order to apply the 100% reduction provided for in article 98.3 of the Special Tax Law to supplies or consumption of electricity in rail transport, is it necessary for the beneficiary to be registered in the territorial registry?