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The taxpayer asks whether the Special Tax on Electricity must be included in the VAT taxable base of their energy acquisitions. The DGT responds that it must, as the taxes levied on the transaction form part of the consideration.
Question posed: Whether the Special Tax on Electricity forms part of the Value Added Tax taxable base for the energy acquisitions consulted.
The VAT taxable base for the supply of electricity consists of the total amount of the consideration received. This consideration includes taxes and levies of any kind levied on the taxed transactions, except for VAT itself. Therefore, the Special Tax on Electricity must be included in the VAT taxable base.
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