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V0211-16 21 January 2016 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto especial sobre la electricidad

Electricity supply to end consumers subject to Special Electricity Tax

A distribution companies association seeks clarification on the taxation of the Special Electricity Tax in various production and supply scenarios. The DGT outlines the applicability, taxpayer status, and self-declaration and registration obligations depending on consumer type and installation regime.

The question raised

Question raised: Certain issues regarding the taxation of the Special Tax on Electricity in specific scenarios.

The DGT's ruling

The tax is subject to the supply of electricity to consumers for their own consumption and to the self-consumption of producers. Authorized producers supplying consumers are taxpayers, except in cases of exemption or reduction. The self-consumption of producers with a capacity exceeding 100 kW is subject to the tax if the exemption requirements are not met. Tariffs invoiced to marketers are not subject to the tax, but they are when they are re-invoiced to the final consumer.

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