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V3331-23 ·28 December 2023 ·consulta-vinculante Medium impact
Tax

The supply of electricity to end consumers is not subject to IPSI if it has already been taxed at the acquisition stage

A Port Authority of Melilla inquired whether the resale of electricity to its customers was subject to IPSI and which rate applied. The DGT responds that the supply to end users is not subject to the tax because it is taxed in a single stage when invoiced to the distributors.

In 6 key points

Lifecycle

2023-12-28PublishedPublished 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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