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V2347-22 ·14 November 2022 ·consulta-vinculante Medium impact
Tax

Contributions to social tariff funding are not subject to VAT, and the social tariff acts as a discount on the taxable base

An electricity producer has requested a ruling on whether payments made to fund the social tariff are subject to VAT and whether they reduce the taxable base of their energy sales. The DGT has determined that such payments are not subject to the tax and that the social tariff functions as a discount that is not included in the taxable base.

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2022-11-14PublishedPublished 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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