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V2033-25 ·29 October 2025 ·consulta-vinculante Medium impact
Tax

The concept of 'social bond financing' is part of the tax base for the Special Tax on Electricity, even in periods without energy consumption

The DGT states that if no billing due to actual absence of electricity supply, the tax is not due, including social bond financing.

In 6 key points

How it affects those involved

The tax is not applicable when there is no electricity supply, and thus no consumption, including for social bond financing.

Lifecycle

2025-10-29PublishedPublished 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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