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V1532-21 ·24 May 2021 ·consulta-vinculante Medium impact
Tax

Only revenue from electricity supply may be included for the local public domain use fee

An energy sector company has requested clarification on whether revenue from value-added services should be included when calculating the municipal fee for the use of surface, subsoil, or airspace, or if only electricity supply revenue applies. The Directorate-General for Tax (DGT) has ruled that only the gross billing revenue derived from services provided through the use of said public domain may be imputed.

In 6 key points

How it affects those involved

This ruling limits the scope of local tax bases for public domain usage fees, ensuring that only revenue directly linked to the use of the public space is taxed, thereby preventing the inclusion of ancillary service revenues.

Lifecycle

2021-05-24PublishedPublished 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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