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V3102-15 ·14 October 2015 ·consulta-vinculante Medium impact
Tax

The marketing of electricity to end consumers is classified under heading 659.9 of the IAE

An electricity marketing company inquires about its classification in the IAE and its place of taxation. The DGT determines that if the sale is exclusively to end consumers, the retail trade heading applies and taxation must occur in the municipalities where the distribution network is used.

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2015-10-14PublishedPublished 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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