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V1397-22 ·15 June 2022 ·consulta-vinculante Medium impact
Tax

Transfers of congestion rents to the market operator are not subject to VAT

The applicant, an electricity system operator, asks whether the transfer of congestion rent income to the market operator is subject to VAT. The DGT responds that these payments do not constitute consideration for services, but rather transfers of funds required by legal mandate to prevent price escalation.

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2022-06-15PublishedPublished 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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