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V0234-15 21 January 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimiento neto

The tax on electricity production is a deductible expense for Personal Income Tax purposes if registration and correlation requirements are met

A professional producing electricity with solar panels asks whether they can deduct the tax on the production of said energy. The DGT responds that it is deductible provided that the requirements of temporal imputation, accounting registration, and documentary justification are met.

The question raised

Whether the tax on the value of electricity production, for which they are liable to pay, is considered a deductible expense for determining the net income of their economic activity.

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