Doctrine by topic · DGT Observatory
How the DGT's position on this topic has evolved, and the rulings it rests on.
Current position
The tax is accrued upon the supply of energy for own or third-party consumption, and upon the consumption of electricity generated by the producer themselves. The exemption for renewable technology, cogeneration, or waste facilities (up to 50 MW) requires registration in the territorial registry and obtaining a card with the electricity identification code (CIE). The tax is not required if the effective absence of electricity supply is proven, excluding from the tax base charges for contracted power or social bond financing.
The DGT's position remains stable regarding the definition of the taxable event and the application of tax benefits. The formal requirements for exemptions have been specified, such as the need for the CIE card and registry registration. Recently, it has been clarified that the effective absence of electricity supply excludes the tax base, even when other charges exist on the invoice.
Turning points
Specifies that for the exemption of renewable or cogeneration facilities, it is mandatory to possess the card with the electricity identification code (CIE).
Establishes that the effective absence of electricity supply prevents the tax from being levied, clarifying that charges for power or the social bond are not part of the tax base.
Analysis based on 53 of 55 rulings with a stated position. Updated 23 September 2026.