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V0949-22 ·29 April 2022 ·consulta-vinculante Medium impact
Tax

IEE exemption may apply to self-consumption without surplus if registration requirements are met

The inquirer asks about the tax implications regarding the Special Tax on Electricity when acquiring a premises with a self-consumption photovoltaic installation that does not feed surplus energy back to the grid. The DGT explains that energy consumed by holders of renewable installations of up to 50 MW is exempt, provided it is generated by themselves.

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2022-04-29PublishedPublished 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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