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V1084-18 ·25 April 2018 ·consulta-vinculante Medium impact
Tax

Electricity supply under the social bonus is an onerous transaction and the bonus constitutes a discount

The inquiry asks whether electricity supply under the social bonus scheme is onerous and whether the tariff reduction constitutes a discount. The DGT rules that the supply is an onerous transaction and that the tariff difference provided by the social bonus is a discount that does not form part of the taxable base.

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2018-04-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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