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V2356-25 ·4 December 2025 ·consulta-vinculante Low impact
Tax

The establishment of electric power easements is subject to but exempt from VAT

The DGT confirms that passage servitudes on rural properties are subject to VAT but benefit from the exemption applicable to real rights of use on land.

In 6 key points

How it affects those involved

Electricity network operators must account for VAT on passage servitudes, though they are exempt under specific real rights of use rules.

Lifecycle

2025-12-04PublishedPublished 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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