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V2397-17 21 September 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible

Tax base for partially subsidised electricity supply shall be the sum of excess price and consideration in kind, subject to a minimum limit

A local council and residents transfer land to an electricity company in exchange for subsidised electricity up to a certain limit and an agreed price for any excess. The DGT determines how to calculate the VAT tax base when the consideration is partially monetary and partially in kind.

The question raised

Cuestión planteada Base imponible del Impuesto sobre el Valor Añadido correspondiente a las referidas operaciones.

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