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V3052-20 ·13 October 2020 ·consulta-vinculante Medium impact
Tax

Recharging congestion management costs to TSOs is subject to VAT if the recipient is established in Spain

An entity acting as an electricity market operator has queried whether the recharging of congestion management and capacity allocation costs to transmission system operators (TSOs) is subject to VAT. The Directorate-General for Taxes (DGT) has ruled that such recharging constitutes a taxable transaction, provided that the recipient is a taxable person or professional established in Spanish territory.

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2020-10-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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