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V1956-16 ·6 May 2016 ·consulta-vinculante Medium impact
Tax

Energy losses in distribution networks may be exempt from Electricity Special Tax

The applicant inquired whether energy losses within their distribution networks could be classified as energy consumed for business activities, thereby qualifying for an exemption from the Electricity Special Tax (IEE). The Directorate-General for Taxes (DGT) ruled that such losses, if properly justified, are considered energy supplied to distribution facilities for the performance of their activities and are therefore exempt.

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2016-05-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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