Reducción del 85% del Impuesto especial sobre la Electricidad destinada al uso en actividades industriales cuyas compras o consumo de electricidad representan al menos el 5% del valor de la producción art. 98.1 f) Ley 38/1992. Año 2024
Summary
This grant is aimed at smes (small and medium enterprises). Scope: ESPAÑA. Budget: 1 €. Direct award: granted without a public competitive process.
Issuing agency
TREASURY — STATE TAX ADMINISTRATION AGENCY
Scope
ESPAÑA
Category
Recipients
SMEs (small and medium enterprises)
More information
Deadlines
| Publication date | February 14, 2025 |
| Application start date | January 1, 2024 |
| Application end date | December 31, 2024 |
Full information
| Administration | National |
| Call type | Direct award: granted without a public competitive process |
| Purpose | Industry and Energy |
| Economic sector | SUPPLY OF ELECTRICAL ENERGY, GAS, STEAM AND AIR CONDITIONING |
| Last database update | July 19, 2026 |
Who can apply for this grant?
- SMEs (small and medium enterprises)
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The full requirements may vary. Check the governing rules and the official portal to confirm all requirements.
Financial information
| Total budget | 1 € |
| Grant format | TAX ADVANTAGE |
| Co-financed by the EU | Yes |
The exact amount may vary depending on your specific case. Always check the governing rules before applying.
Documents
Governing rules
Law 38/1992, of December 28, on Special Taxes.