Skip to content
V2465-19 ·16 September 2019 ·consulta-vinculante Medium impact
Tax

The entity owning the installation during the tax period must submit Form 583 for recalculations

A company has enquired as to who is responsible for submitting Form 583 following a recalculation by the CNMC, and whether periods with no energy production must be declared. The Tax Agency has clarified that investment remuneration forms part of the taxable base and that the obligation lies with the owner of the installation for each financial year.

In 6 key points

Lifecycle

2019-09-16PublishedPublished 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