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V3953-15 ·10 December 2015 ·consulta-vinculante Medium impact
Tax

No tax liability for Electricity Special Tax when discharging energy to the grid without self-consumption

A solar photovoltaic plant has requested clarification on whether it must pay Electricity Special Tax when discharging its entire production into the grid. The Directorate-General for Taxes (DGT) has ruled that this does not constitute a taxable event for said tax, although it remains subject to the IVPEE (Tax on the Production and Import of Non-Renewable Electrical Energy).

In 6 key points

How it affects those involved

This ruling clarifies the tax status for renewable energy producers that do not consume any of the electricity they generate, exempting them from the Electricity Special Tax while maintaining their obligation regarding the IVPEE.

Lifecycle

2015-12-10PublishedPublished 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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