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V0348-15 ·30 January 2015 ·consulta-vinculante Medium impact
Tax

Electricity tax contributor depends on who controls production

The DGT answers that the key factor is who assumes control over electricity generation in a rental of generators.

In 6 key points

How it affects those involved

The responsibility for paying the special electricity tax depends on who controls the production process, not on ownership.

Lifecycle

2015-01-30PublishedPublished 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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