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V1629-21 ·28 May 2021 ·consulta-vinculante Medium impact
Tax

Electricity supply to solar community consumers subject to Special Electricity Tax

A company raises issues regarding the tax implications of a collective self-consumption model with uncompensated excesses. The DGT confirms that energy supply to community consumers is taxable, regardless of whether the electricity comes from panels or the grid.

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2021-05-28PublishedPublished 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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