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V2089-15 ·8 July 2015 ·consulta-vinculante Medium impact
Tax

Intermediation commission included in the taxable base for Electricity Special Tax

A query was raised regarding whether an intermediation commission charged by an energy retailer should be included in the taxable base for the Electricity Special Tax (IEE). The Directorate-General for Taxes (DGT) ruled that it must be included, as the tax base follows the rules applicable to VAT.

In 5 key points

How it affects those involved

This ruling clarifies that any service-related fees or commissions charged by energy suppliers are subject to the Electricity Special Tax, increasing the total tax burden on the final price of electricity supply.

Lifecycle

2015-07-08PublishedPublished 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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