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V1939-24 ·9 September 2024 ·consulta-vinculante Medium impact
Tax

IVA deductions for electricity supplies paid on behalf of customers not allowed

A company installing solar panels and managing its customers' electricity supply asks whether it can deduct VAT on electricity bills paid on their behalf. The DGT responds that deduction is not permitted as the customers are the actual recipients of the supply.

In 6 key points

How it affects those involved

Businesses acting as electricity suppliers on behalf of customers cannot deduct VAT on electricity bills if the customers are the actual recipients of the supply.

Lifecycle

2024-09-09PublishedPublished 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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