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V0569-17 ·6 March 2017 ·consulta-vinculante Medium impact
Tax

Representatives acting on behalf of others are not liable for Electricity Special Tax

A query was raised regarding whether a company acting as a representative in the electricity market is liable for Electricity Special Tax. The DGT has determined that representatives acting on behalf of others do not carry out the supply activity and, therefore, are not taxpayers.

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2017-03-06PublishedPublished 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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