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V0756-20 7 April 2020 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · ivpee

IVPEE self-assessment must be filed with the regional administration if the facility is located in Navarre

A query was raised regarding which administration should receive the self-assessment form for the Tax on the Value of Electrical Energy Production (IVPEE) when the facility is located in Navarre. The DGT ruled that, as the facility is situated within Navarrese territory, the tax collection falls under the jurisdiction of the Chartered Community of Navarre.

The question raised

Before which Administration, regional or state, must the corresponding form for the self-assessment of the Tax on the Value of Electric Power Production be submitted.

The DGT's ruling

The levy of the IVPEE is due to the Chartered Community of Navarra when the electric power production facility is located within its territory. Therefore, the taxpayer must make the payment of the self-assessment and the installment payments in accordance with the rules and forms established by the regional Administration.

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