Skip to content
Back to index
V3953-15 10 December 2015 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto especial sobre la electricidad

No tax liability for Electricity Special Tax when discharging energy to the grid without self-consumption

A solar photovoltaic plant has requested clarification on whether it must pay Electricity Special Tax when discharging its entire production into the grid. The Directorate-General for Taxes (DGT) has ruled that this does not constitute a taxable event for said tax, although it remains subject to the IVPEE (Tax on the Production and Import of Non-Renewable Electrical Energy).

The question raised

Liability for the Special Tax on Electricity.

The DGT's ruling

The company does not trigger the taxable event for the Special Tax on Electricity as it does not supply energy to end consumers nor consume the electricity generated by itself. However, the activity of production and incorporation into the electrical system is subject to the Tax on the Value of Electrical Energy Production (IVPEE).

Book your free first meeting