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V3954-15 ·10 December 2015 ·consulta-vinculante Medium impact
Tax

No tax liability for Electricity Special Tax when discharging energy into the grid

A solar photovoltaic plant has requested clarification on whether it is liable for Electricity Special Tax when discharging its entire production into the grid without any self-consumption or supply to end consumers. The DGT has ruled that the taxable event for this tax does not occur, although the activity remains subject to the IVPEE.

In 6 key points

How it affects those involved

This ruling provides legal certainty for renewable energy producers, confirming that pure energy injection into the grid does not trigger the Electricity Special Tax, even though the activity is subject to the tax on the production and distribution of electricity (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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