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V0788-24 ·17 April 2024 ·consulta-vinculante Medium impact
Tax

Energy injected via self-consumption with surpluses is not subject to IVPEE if simplified compensation is used

A query was raised regarding whether energy injected into the grid under self-consumption models is subject to the Tax on the Value of Electrical Energy Production (IVPEE). The Directorate-General for Tax (DGT) clarifies that energy is not subject to this tax if it is not incorporated into the electricity system or if it falls under the simplified compensation mechanism.

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2024-04-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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