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V2958-16 ·27 June 2016 ·consulta-vinculante Medium impact
Tax

Special tax on electricity is payable on contracted power even without energy consumption

A query was raised regarding whether the Special Tax on Electricity must be paid when the invoice does not include a charge for energy consumption. The DGT ruled that the tax is payable as long as there is billing for contracted power, unless an actual absence of supply can be proven.

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2016-06-27PublishedPublished 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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