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V1187-20 ·30 April 2020 ·consulta-vinculante Medium impact
Tax

IVPEE not payable on surplus energy in self-consumption with simplified compensation schemes

The applicant inquired whether surplus electricity fed into the grid under a self-consumption scheme with compensation is subject to the IVPEE. The DGT ruled that since this energy is not considered incorporated into the electricity system, the taxable event does not occur.

In 6 key points

How it affects those involved

This ruling clarifies that surplus energy generated through self-consumption models does not trigger the tax on the production of electricity (IVPEE), providing legal certainty for renewable energy users.

Lifecycle

2020-04-30PublishedPublished 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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