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V1496-16 ·8 April 2016 ·consulta-vinculante Medium impact
Tax

Special Tax on Electricity is not payable during periods of effective lack of supply

A query was raised regarding whether the tax is payable when energy consumption is zero but the contracted power is still invoiced. The DGT ruled that if the lack of consumption is due to an effective absence of supply, no tax is due.

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2016-04-08PublishedPublished 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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