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V3922-15 9 December 2015 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto especial sobre la electricidad

Consumption in photovoltaic installations under 100 kW exempt from special electricity tax

A company inquires whether it must pay the Special Electricity Tax for self-consumption in installations under 100 kW. The DGT confirms that such consumption is not subject to the tax.

The question raised

1. In relation to the Special Tax on Electricity:

The DGT's ruling

The consumption of energy produced in photovoltaic installations with a total capacity not exceeding 100 kW is not subject to the Special Tax on Electricity. Regarding the IVPEE, the taxpayer must submit Form 583 for each installation where energy is produced, even if the surplus fed into the grid does not generate economic profit. Installment payments will depend on whether the value of the total production exceeded 500,000 euros in the previous year.

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