FAQs
New developments in the Territorial Register
Reductions
Yes. In accordance with the provisions of the Special Tax Law and Regulation, to enjoy 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 literal of “electric energy users with the right to 85 percent reduction of article 98 of Law 38/1992, of December 28, Special Taxes, except for uses in agricultural irrigation” and identifying characters of the “LE” activity.
As of October 1, 2021, the beneficiary will need a CIE with literal of “beneficiary of reduction provided for in article 98.1.a) of Law 38/1992, of December 28 , Special Taxes” and identifying characters of the “LQ” activity.
Yes. In accordance with the provisions of the Special Tax Law and Regulation, to enjoy 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 literal of “electric energy users with the right to 85 percent reduction of article 98 of Law 38/1992, of December 28, Special Taxes, except for uses in agricultural irrigation” and identifying characters of the “LE” activity.
As of October 1, 2021, the beneficiary will need a CIE with literal of “beneficiary of reduction provided for in article 98.1.b) of Law 38/1992, of December 28 , Special Taxes” and identifying characters of the “LM” activity.
Yes. In accordance with the provisions of the Special Tax Law and Regulation, to enjoy 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 literal of “electric energy users with the right to 85 percent reduction of article 98 of Law 38/1992, of December 28, Special Taxes, except for uses in agricultural irrigation” and identifying characters of the “LE” activity.
As of October 1, 2021, the beneficiary will need a CIE with literal of “beneficiary of reduction provided for in article 98.1.c) of Law 38/1992, of December 28 , Special Taxes” and identifying characters of the “LE” activity.
Yes. In accordance with the provisions of the Special Tax Law and Regulation, to enjoy 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 literal of “electric energy users with the right to 85 percent reduction of article 98 of Law 38/1992, of December 28, Special Taxes, except for uses in agricultural irrigation” and identifying characters of the “LE” activity.
As of October 1, 2021, the beneficiary will need a CIE with literal of “beneficiary of reduction provided for in article 98.1.d) of Law 38/1992, of December 28 , Special Taxes” and identifying characters of the “LI” activity.
Yes. In accordance with the provisions of the Special Tax Law and Regulation, to enjoy the aforementioned reduction, the beneficiary must be registered as a “reduction beneficiary” in the Territorial Registry, corresponding to him/her a CIE with literal of “users of electrical energy with the right to a reduction of 85 percent of article 98 of Law 38/1992, of December 28, on Special Taxes, for uses in agricultural irrigation” and identifying characters of the “LA” activity.
Yes. In accordance with the provisions of the Special Tax Law and Regulation, to enjoy 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 literal of “electric energy users with the right to 85 percent reduction of article 98 of Law 38/1992, of December 28, Special Taxes, except for uses in agricultural irrigation” and identifying characters of the “LE” activity.
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 , Special Taxes” and identifying characters of the “LV” activity.
No. In accordance with the provisions of the Special Tax Law and Regulation, to enjoy the aforementioned reduction, the beneficiary must not be registered as a “reduction beneficiary” in the Territorial Registry.
No. In accordance with the provisions of the Special Tax Law and Regulation, to enjoy the aforementioned reduction, the beneficiary must not be registered as a “reduction beneficiary” in the Territorial Registry.