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V0581-17 ·8 March 2017 ·consulta-vinculante Medium impact
Tax

Taxable base for waste management services includes payments to guarantee a minimum energy sale price

A company managing a waste treatment plant under an administrative concession has requested clarification on how to determine the taxable base for the service provided to the City Council. The Directorate-General for Taxes (DGT) has ruled that the taxable base consists of the total consideration, which includes payments made by the City Council to guarantee a minimum sale price for the energy generated.

In 6 key points

How it affects those involved

This ruling clarifies that any payments made by a public entity to mitigate market risks (such as minimum energy prices) form part of the total consideration and are therefore subject to tax as part of the service's taxable base.

Lifecycle

2017-03-08PublishedPublished 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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