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V0357-15 30 January 2015 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto sobre el valor de la producción de energía eléctrica

IVPEE taxes electricity produced and integrated into the power system via the grid

A company producing electricity has requested clarification on how to tax this activity. The DGT clarifies that the tax applies to remuneration for the production and integration into the power system of energy measured at the power plant busbars.

The question raised

Question posed: Method of taxation under the Tax on the Value of Electrical Energy Production regarding the electrical energy produced.

The DGT's ruling

The taxable event for the IVPEE is the production and incorporation into the electrical system of electrical energy measured at the plant busbars. Therefore, production remuneration that is not incorporated into the transmission or distribution network, nor is subject to the necessary measurement at the plant busbars, is not subject to the tax. The tax applies to the total remuneration for the energy produced and incorporated into the electrical system.

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