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V0234-15 ·21 January 2015 ·consulta-vinculante Medium impact
Tax

The tax on electricity production is a deductible expense for Personal Income Tax purposes if registration and correlation requirements are met

A professional producing electricity with solar panels asks whether they can deduct the tax on the production of said energy. The DGT responds that it is deductible provided that the requirements of temporal imputation, accounting registration, and documentary justification are met.

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2015-01-21PublishedPublished 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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