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A physical person asks whether the Special Electricity Tax should be included in the VAT taxable base of their supply invoice. The DGT responds that yes, as this tax is a levy applied to the taxable operation.
Cuestión planteada A efectos del Impuesto sobre el Valor Añadido, se cuestiona si el Impuesto Especial sobre la Electricidad forma parte de la base imponible del Impuesto sobre el Valor Añadido y, por tanto, si es correcta dicha factura.
La base imponible del IVA está constituida por el importe total de la contraprestación. En ella se incluyen los tributos y gravámenes de cualquier clase que recaigan sobre las operaciones gravadas, incluyendo los impuestos especiales que se exijan en relación con los bienes objeto de la operación. Por tanto, el Impuesto Especial sobre la Electricidad debe incluirse en la base imponible del IVA.
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