Skip to content
V3301-19 ·2 December 2019 ·consulta-vinculante Medium impact
Tax

Exemption from electricity tax does not apply to non-owner companies' consumption

An energy distribution company planning to produce photovoltaic electricity asks whether the tax exemption extends to its group companies. The DGT responds that the exemption applies only to the owner's consumption of the production installation.

In 6 key points

Lifecycle

2019-12-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact