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V2318-16 ·25 May 2016 ·consulta-vinculante Medium impact
Tax

Specific remuneration for investment and operation forms part of the IVPEE taxable base

A query was raised regarding whether remuneration under the specific remuneration regime constitutes part of the taxable base for the Electricity Production Value Tax (IVPEE). The Directorate-General for Taxes (DGT) ruled that it does, including both the investment remuneration and the operation remuneration.

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2016-05-25PublishedPublished 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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