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V0336-26 ·19 February 2026 ·consulta-vinculante Medium impact
Tax

BESS energy storage systems must be taxed under IAE section 151.4

A renewable energy company asks which IAE section applies to its battery energy storage projects. The DGT responds that as these systems convert electrical energy into chemical form and back, they are not mere storage facilities but constitute electric power generation.

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2026-02-19PublishedPublished 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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