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V2961-16 27 June 2016 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · base imponible

Electricity sector tolls and charges form part of the Electricity Tax taxable base

A query was raised regarding whether the price of electricity supply, including tolls and charges, constitutes the taxable base for the tax. The Directorate-General for Tax (DGT) ruled that these concepts are included in the taxable base provided they are calculated in accordance with the Electricity Sector Law.

The question raised

Taxable base in the Special Tax on Electricity.

The DGT's ruling

The taxable base of the Special Tax on Electricity is constituted by the taxable base of VAT, excluding the quotas of this tax. The price of the electricity supply includes the production cost, access tolls, the corresponding charges, and marketing costs. Therefore, the associated charges form part of the taxable base if they have been calculated in accordance with the Electricity Sector Law.

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