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V0938-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

Supply of solar energy to a third party creates taxable event under Electricity Special Tax

A company asks about the tax implications of an isolated solar installation that supplies energy for its own use and also to a tenant. The DGT clarifies that supply to third parties must be through excess capacity and details the tax treatment based on power output and type of consumption.

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2023-04-20PublishedPublished 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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