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V0683-20 ·3 April 2020 ·consulta-vinculante Medium impact
Tax

Electricity supplies at charging points are subject to VAT and Special Electricity Tax

An electricity marketing company has requested a ruling regarding the VAT and Special Tax liability of electricity supplies provided at electric vehicle charging points located in shopping centres. The DGT has determined that these operations are subject to both taxes.

In 6 key points

Lifecycle

2020-04-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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