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V3323-16 ·14 July 2016 ·consulta-vinculante Medium impact
Tax

Tolls invoiced to retailers are not subject to Electricity Special Tax

A company owning high-voltage networks has requested clarification on whether it must comply with formal obligations regarding Electricity Special Tax (IEE). The Directorate-General for Taxes (DGT) has ruled that invoicing access tolls to retailers is not subject to the tax, although exceptions apply if the facility owner is a taxpayer due to their own consumption.

In 6 key points

How it affects those involved

This ruling clarifies the tax scope for grid owners, confirming that standard toll invoicing to retailers does not trigger Electricity Special Tax obligations, provided the owner is not consuming the energy themselves.

Lifecycle

2016-07-14PublishedPublished 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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