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V3003-21 ·3 December 2021 ·consulta-vinculante Medium impact
Tax

Implications of the IEE on solar self-consumption models: taxation and exemptions by power and mode

An energy company asks about the IEE implications for different solar self-consumption models. The DGT clarifies when self-consumed electricity is tax-exempt, when it is exempt, and how suppliers' supply affects models with and without excesses.

In 6 key points

How it affects those involved

The IEE rules determine whether self-consumed solar electricity is taxable or exempt, depending on the model and installed power, affecting how excess energy is managed and compensated.

Lifecycle

2021-12-03PublishedPublished 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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