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V0813-19 ·16 April 2019 ·consulta-vinculante Medium impact
Tax

Electricity from own renewable installations exempt from IEE if below 50 MW

A fertiliser company asks whether electricity generated for internal use in its production sites is exempt from the Special Electricity Tax. The DGT responds that exemption applies if power, technology and registration requirements are met, regardless of whether consumption occurs at the same or another site.

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2019-04-16PublishedPublished 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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