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V2961-16 ·27 June 2016 ·consulta-vinculante Medium impact
Tax

Electricity sector tolls and charges form part of the Electricity Tax taxable base

A query was raised regarding whether the price of electricity supply, including tolls and charges, constitutes the taxable base for the tax. The Directorate-General for Tax (DGT) ruled that these concepts are included in the taxable base provided they are calculated in accordance with the Electricity Sector Law.

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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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