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V0211-16 ·21 January 2016 ·consulta-vinculante Medium impact
Tax

Electricity supply to end consumers subject to Special Electricity Tax

A distribution companies association seeks clarification on the taxation of the Special Electricity Tax in various production and supply scenarios. The DGT outlines the applicability, taxpayer status, and self-declaration and registration obligations depending on consumer type and installation regime.

In 6 key points

Lifecycle

2016-01-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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