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V2615-14 6 October 2014 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto sobre la electricidad

Form 560 for Electricity Tax must be filed in Navarre if the tax accrual occurs there

A supplier based in Madrid asks where Form 560 should be filed for supplies provided in Navarre. The DGT rules that, as the tax accrual occurs in Navarre, the tax collection belongs to the Chartered Community of Navarre.

The question raised

Place of filing of Form 560. Tax return and settlement. Electricity Tax.

The DGT's ruling

The tax accrual occurs when the energy leaves the facilities and the supply price becomes due. As this accrual takes place in the territory of Navarre, the levy falls under the jurisdiction of the Chartered Community of Navarre. Therefore, Form 560 must be filed in said territory for supplies made therein.

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