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V3006-21 ·3 December 2021 ·consulta-vinculante Medium impact
Tax

IVPEE not levied on self-consumption without surpluses or on surplus energy subject to compensation

A query was raised regarding the implications of the Tax on the Value of Electrical Energy Production (IVPEE) across different self-consumption models. The Directorate-General for Tax (DGT) clarifies that no taxable event occurs when the energy is not fed into the electricity system.

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2021-12-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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