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V0610-18 ·7 March 2018 ·consulta-vinculante Medium impact
Tax

Electricity suppliers may apply tax reduction upon presentation of registration card

A query was raised regarding when the 85% reduction in the Special Tax on Electricity should be applied if a customer proves their entitlement after several invoices have already been issued. The DGT ruled that the benefit applies once the card is presented, although subsequent adjustments are permitted under certain conditions.

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Lifecycle

2018-03-07PublishedPublished 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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