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V0535-23 ·7 March 2023 ·consulta-vinculante Medium impact
Tax

Electricity supply for electric vehicle charging is subject to Special Tax on Electricity

A query was raised regarding the implications of the Special Tax on Electricity when an entity manages vehicle charging points through third parties. The DGT clarifies that the party acquiring energy to provide charging services is considered a consumer, and the supply is subject to the tax.

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2023-03-07PublishedPublished 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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