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V1629-21 28 May 2021 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · autoconsumo colectivo

Electricity supply to solar community consumers subject to Special Electricity Tax

A company raises issues regarding the tax implications of a collective self-consumption model with uncompensated excesses. The DGT confirms that energy supply to community consumers is taxable, regardless of whether the electricity comes from panels or the grid.

The question raised

Tax implications regarding the Special Tax on Electricity.

The DGT's ruling

The supply of electricity to consumers of the solar community is subject to the Special Tax on Electricity, regardless of whether the electricity originates from photovoltaic panels or from the electricity grid. The non-liability for small producers and the exemption for renewable technology do not apply because the energy is not consumed by the producer themselves. The taxable base shall be that which would have been determined for VAT purposes for onerous supplies between unrelated parties. Regarding surpluses discharged into the grid, the taxable event for the tax on the value of electricity production occurs.

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