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The DGT confirms that the commercialiser (or producer/operator) must verify that the sum of their tax and the distributor's tax meets the minimum legal requirements when consumers contract access fees with the distributor and energy with a commercialiser.
Question posed 1. In the event that for certain electricity supplies the final consumers contract the access tariffs directly with the distributor and the energy delivery with a supplier, who must verify and, where applicable, charge the minimum tax rate established in Article 99.2 of Law 38/1992, of December 28, on Excise Duties for the Special Tax on Electricity.
The distributor must apply the general tax rate to its toll invoicing. The marketer, producer, or market operator must verify that the sum of the tax it is required to charge and the tax that the distributor should have charged is equal to or greater than the legal minimum amount. If the sum is lower, the marketer or producer must charge the amount necessary to reach said minimum. In the event that the sum of both invoices exceeds what would correspond to a single invoice, the consumer may request a refund of undue payments.
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