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V3228-23 ·13 December 2023 ·consulta-vinculante Medium impact
Tax

Compensation mechanism amounts excluded from tax base if proven to be collected on behalf of third parties

An electricity retailer has queried whether amounts from the compensation mechanism (Royal Decree-Law 10/2022) should be included in the taxable base for the local public domain use tax. The Directorate-General for Taxes (DGT) has ruled that they shall not be included if the company demonstrates that such amounts are collected on behalf of third parties and do not constitute its own income.

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2023-12-13PublishedPublished 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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