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V1328-20 ·8 May 2020 ·consulta-vinculante Medium impact
Tax

Self-consumption with surplus does not trigger Electricity Special Tax or IVPEE under certain conditions

An individual inquired whether installing photovoltaic panels for self-consumption, with surplus energy fed back into the grid, incurs electricity taxes. The DGT ruled that the taxable events for both the IVPEE and the Electricity Special Tax are not triggered.

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2020-05-08PublishedPublished 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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