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V2344-16 ·26 May 2016 ·consulta-vinculante Medium impact
Tax

Self-consumption in photovoltaic plants triggers Electricity Special Tax liability

A company operating a solar photovoltaic plant has queried whether the sale of energy and its own self-consumption render it a taxpayer for the Electricity Special Tax. The DGT has ruled that the self-consumption of generated energy does constitute a taxable event, although certain exemptions may apply.

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2016-05-26PublishedPublished 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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