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V3326-16 ·15 July 2016 ·consulta-vinculante Medium impact
Tax

Reduction of Electricity Special Tax applies from the date of issuance of the registration card

A company has requested clarification on when the reduction of the taxable base for the Electricity Special Tax can be applied. The DGT has ruled that the benefit applies to supplies made from the date on which the management office issues the registration card in the Territorial Register.

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2016-07-15PublishedPublished 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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