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V1847-22 ·3 August 2022 ·consulta-vinculante Medium impact
Tax

The Special Tax on Electricity forms part of the VAT taxable base in the supply of energy

The taxpayer asks whether the Special Tax on Electricity must be included in the VAT taxable base of their energy acquisitions. The DGT responds that it must, as the taxes levied on the transaction form part of the consideration.

In 5 key points

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2022-08-03PublishedPublished 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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