What is a new tax being applied to my gas bill?
In compliance with the in-force legislation (Law 15/2012 of December 27th), beginning of January 1, 2013, all gas Marketing Companies have included a new tax on the gas bill.
The amount of the tax is different if the gas consumption is directed towards strictly industrial uses.
- General tax of €0.00234/kWh: applied to the large majority of consumers.
- Reduced tax of €0.00054/kWh: applied to those gas consumers whose use is strictly industrial.
For this reduced tax to be applied to industrial supplies, documentary justification of the Spanish Business Activities Tax (in Spanish, Impuesto de Actividades Económicas [IAE]) or the document where this appears and which includes the first number of the heading of any of the numbers 1, 2, 3 or 4, is obligatory.
(1.-) Energy and water, except in electrical energy production groupings / 2.- Extraction and processing of non-energetic minerals and derived products.. Chemical industry / 3. - Metal processing industries: precision mechanics / 4.- Other manufacturing industries. That receive natural gas in industrial complexes, regardless of the purpose of the use. Natural gas used for useful thermal energy for exterior buildings not of an industrial nature is not considered industrial use (houses, hospitals, shopping centres).