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V3242-17 ·18 December 2017 ·consulta-vinculante Medium impact
Tax

Suppliers may apply Electricity Tax reduction upon presentation of registration card

A query was raised regarding when the reduction of the Electricity Tax taxable base should be applied if a customer proves their entitlement via a registration card after several invoices have already been issued. The Directorate-General for Taxes (DGT) rules that the benefit applies once the card is presented and outlines the rectification procedure for cases where there has been a delay in obtaining it.

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Lifecycle

2017-12-18PublishedPublished 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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