Skip to content
V0335-26 ·19 February 2026 ·consulta-vinculante Medium impact
Tax

Battery energy storage installations taxed under IAE heading 151.4

The consultant asks which IAE heading applies to storing and selling electricity purchased on the market. The DGT replies that since energy is transformed chemically and back again, it is not mere storage but a production activity.

In 6 key points

Lifecycle

2026-02-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact