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V0943-24 ·30 April 2024 ·consulta-vinculante Medium impact
Tax

The tax rate applicable to electricity supply is that in force at the time of accrual, not at the time of consumption

The inquirer asks whether a 5% reduced VAT rate and a 0.5% Electricity Tax rate should apply to consumption occurring up to 31 December 2023. The DGT rules that the applicable rate is the one in force at the time of accrual, which, in continuous supply operations, coincides with when the price becomes due.

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Lifecycle

2024-04-30PublishedPublished 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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