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V3045-23 ·23 November 2023 ·consulta-vinculante Medium impact
Tax

Electricity supplies are subject to VAT if the purchaser is a reseller or consumes within the scope of the tax

An electric power producer in the Canary Islands has requested clarification on whether their activity is subject to VAT and if they can deduct VAT incurred on the mainland. The DGT clarifies that taxability depends on the location of the purchaser or the place of consumption, and that the refund of input VAT is subject to compliance with the requirements of Article 119 of the VAT Act.

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2023-11-23PublishedPublished 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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