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V2439-15 ·3 August 2015 ·consulta-vinculante Medium impact
Tax

Leasing of metering equipment is not included in the taxable base for Electricity Special Tax

An energy supplier has requested clarification on which invoice components constitute the taxable base for Electricity Special Tax and VAT. The DGT has ruled that the leasing of equipment is not part of the special tax base, although it is subject to VAT.

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2015-08-03PublishedPublished 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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