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V2033-25 29 October 2025 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuesto especial sobre la electricidad

The concept of 'social bond financing' is part of the tax base for the Special Tax on Electricity, even in periods without energy consumption

The DGT states that if no billing due to actual absence of electricity supply, the tax is not due, including social bond financing.

The question raised

Confirm whether the concept of 'social bond financing' forms part of the tax base for the Special Tax on Electricity during periods in which there is an absence of electricity supply.

The DGT's ruling

In cases where it is proven that the lack of billing for energy consumption is due to an effective absence of electricity supply, the tax shall not be exigible. This applies even if the invoice includes charges for contracted power and for the social bonus financing term. Therefore, in such a case of absence of supply, the social bonus financing does not form part of the taxable base of the IEE.

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