Doctrine by topic · DGT Observatory

Access Tolls: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2015–2025

Current position

The taxable base of the Special Tax on Electricity includes the consideration for the supply, marketing margins, contracted power, and network access tolls. Associated charges also form part of the taxable base if they are calculated in accordance with the Electricity Sector Law. Discounts applied after the accrual require the rectification of tax amounts through a corrective invoice.

The DGT's position remains constant regarding the inclusion of access tolls and charges in the tax's taxable base. Rulings confirm that the taxable event occurs upon supply to the final consumer, excluding the liability of tolls invoiced between the distributor and the marketer. No changes have been observed in the nature of these concepts since 2015.

Analysis based on 8 of 8 rulings with a stated position. Updated 13 October 2026.

Rulings on this topic

9
V3323-16 14 Jul 2016

Tolls invoiced to retailers are not subject to Electricity Special Tax

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior
impuesto especial sobre la electricidadpeajes de accesohecho imponiblesuministro de energía eléctricainstalaciones de distribución Ley 38/1992 (LIE)Real Decreto 1165/1995
Affects CompanyExpat · Non-residentIndividual
V0211-16 21 Jan 2016

Electricity supply to end consumers subject to Special Electricity Tax

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior
impuesto especial sobre la electricidadsuministro de energía eléctricaautoconsumocontribuyentepeajes de acceso Ley 38/1992 de Impuestos EspecialesLey 24/2013 del Sector Eléctrico
Affects CompanyExpat · Non-residentIndividual

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