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V0807-19 ·15 April 2019 ·consulta-vinculante Medium impact
Tax

Electricity supply at charging points is the principal supply and subject to 21% VAT

An energy marketing company has requested a ruling on the taxation of electric vehicle charging and whether it acts on its own behalf. The DGT has determined that the supply of electricity constitutes the principal supply, while additional services are considered ancillary.

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2019-04-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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