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V1131-17 ·10 May 2017 ·consulta-vinculante Medium impact
Tax

Production and injection of electricity into the grid are subject to IVPEE

The applicant asks whether the sale of solar energy produced by their photovoltaic installations is subject to the Tax on the Value of Electricity Production (IVPEE). The DGT rules that the activity is subject to the tax provided that electricity is produced and incorporated into the electricity system.

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2017-05-10PublishedPublished 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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