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A query was raised regarding when the reduction of the Electricity Tax taxable base should be applied if a customer proves their entitlement via a registration card after several invoices have already been issued. The Directorate-General for Taxes (DGT) rules that the benefit applies once the card is presented and outlines the rectification procedure for cases where there has been a delay in obtaining it.
Question posed: From what moment must the tax benefit be applied.
To apply the tax benefit, the consumer must comply with the regulatory requirements and present the registration card to the supplier. The supplier may apply the reduction to supplies where the card has been previously presented. If the consumer does not possess the card for reasons not attributable to them, they may apply the tax installment rectification procedure by communicating the percentage of energy consumed entitled to the reduction during the first two months of the year.
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