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V0569-17 6 March 2017 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto especial sobre electricidad

Representatives acting on behalf of others are not liable for Electricity Special Tax

A query was raised regarding whether a company acting as a representative in the electricity market is liable for Electricity Special Tax. The DGT has determined that representatives acting on behalf of others do not carry out the supply activity and, therefore, are not taxpayers.

The question raised

To determine whether the applicant has the status of taxpayer of the Special Tax on Electricity in each of the scenarios presented.

The DGT's ruling

Representatives acting on behalf of others are not considered taxpayers of the SEE because they do not carry out the activity of supplying electricity. In direct representation, the taxpayer is the authorized marketer performing the supply. In indirect representation (in their own name), the representative has the status of consumer and must bear the impact of the tax without being able to pass it on to their customers.

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