Skip to content
V2320-25 ·1 December 2025 ·consulta-vinculante Medium impact
Tax

The establishment of aerial energy easements is subject to but exempt from VAT

DGT confirms the establishment of a flight easement for a wind turbine is subject to VAT but benefits from the exemption applicable to energy passage easements.

In 6 key points

How it affects those involved

The operation is subject to VAT but qualifies for the exemption granted to energy passage easements.

Lifecycle

2025-12-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact