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V0070-23 ·20 January 2023 ·consulta-vinculante Medium impact
Tax

Production remuneration reductions cannot be deducted from gross income for local fees

An electricity retailer has inquired whether amounts deducted via the production remuneration reduction mechanism (Royal Decree-Law 17/2021) should be excluded from gross income when calculating the fee for the use of local public domain. The Directorate-General for Tax (DGT) has ruled that they should not, as only deductions expressly provided for by law are permitted.

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2023-01-20PublishedPublished 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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