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V0028-23 ·12 January 2023 ·consulta-vinculante Medium impact
Tax

Contractually agreed price between independent parties determines the IVPEE taxable base

An energy company requested guidance on determining the taxable base for the IVPEE when using a sales agent for settlement of futures differences. The DGT ruled that the taxable base is the total amount due for production and integration into the electricity system.

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2023-01-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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