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A query was made regarding whether the tax on the value of electricity production is deductible for Corporate Income Tax (CIT) and Personal Income Tax (IRPF) under the direct estimation regime, and at what point. The Directorate General for Taxes (DGT) ruled that it is a deductible expense following accounting treatment and must be recognised when it becomes due.
This ruling clarifies the tax deductibility and timing of electricity production value taxes for companies and self-employed individuals under the direct estimation regime, ensuring alignment between accounting standards and tax regulations.
The tax team reviews your specific situation.
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