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V0065-21 ·22 January 2021 ·consulta-vinculante Medium impact
Tax

Electricity self-consumption with generator over 100 kW subject to Special Electricity Tax

A clay extraction and brick manufacturing industry asks whether its generator over 100 kW for self-consumption is subject to the Special Electricity Tax and whether it can claim reductions. The DGT confirms that consumption is taxable and that reductions are only available for electricity costs, not for mineralogical processes.

In 6 key points

How it affects those involved

Industrial entities using generators over 100 kW for self-consumption must pay the Special Electricity Tax and are only eligible for reductions based on electricity costs, not on mineralogical processes.

Lifecycle

2021-01-22PublishedPublished 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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