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V1796-24 ·17 July 2024 ·consulta-vinculante Medium impact
Tax

Electric vehicle charging point owners liable for national IAE levy

A company has requested clarification on the applicable Economic Activities Tax (IAE) rate for its business model involving the installation of electric vehicle charging points. The Directorate-General for Traffic (DGT) clarifies that the owner of the charging points is liable for the national levy, while the premises holder is liable for the minimum municipal levy, noting that both roles may be held by the same entity.

In 6 key points

How it affects those involved

This clarification defines the tax obligations for businesses operating EV charging infrastructure, distinguishing between the owner of the equipment and the holder of the premises regarding IAE liabilities.

Lifecycle

2024-07-17PublishedPublished 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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