This tax is different if the gas consumption is for professional use with strictly industrial purposes*.
-
A general tax of €0.00234/kWh applies to most consumers.
-
Consumers using gas for industrial purposes will pay a reduced tax of €0.00054/kWh.
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).