Doctrine by topic · DGT Observatory
How the DGT's position on this topic has evolved, and the rulings it rests on.
Current position
The consumption of electricity generated by the producer themselves constitutes a taxable event if the total power exceeds 100 kW. To apply exemptions for installations under the specific remuneration regime, the holder must be registered in the territorial registry and possess an electricity identification code (CIE) with the corresponding activity key. Self-assessment using Form 560 is mandatory even if the resulting tax liability is zero.
The DGT's position remains constant regarding the requirement of the CIE code to access exemptions. The mandatory nature of the Form 560 self-assessment and the status of self-consumption as a taxable event have been maintained. The latest ruling clarifies the power limits for the exemption under Article 94.5 of the LIE.
Turning points
Clarifies that the exemption under Article 94.5 of the LIE applies to renewable technology, cogeneration, or waste installations with a power of up to 50 MW.
Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.