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Supply of Electric Energy: 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 33 rulings · 2015–2026

Current position

The tax rate applicable to the supply of electric energy is the one in force at the time of accrual, determined by the contracted power. This reduced rate applies to the intrinsic invoice and directly linked concepts, such as the rental of measuring equipment, but excludes maintenance or surveillance services. Electricity recharging operations fall outside the scope of the equivalence surcharge.

The DGT's position remains stable regarding the application of reduced rates and exemptions according to the nature of the holder and the power. The elements comprising the reduced rate have been specified, and it has been clarified that electric recharges are not subject to the equivalence surcharge.

Turning points

  1. V2520-21

    Specifies that the reduced rate applies to concepts directly linked to the supply, such as the rental of measuring equipment, but excludes maintenance services.

  2. V1539-23

    Establishes that the applicable rate is determined by the contracted power at the time of accrual and prohibits the proportional application of different rates for the same supply.

  3. V0685-26

    Determines that electricity recharging operations are not included in the equivalence surcharge regime.

Analysis based on 31 of 33 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V0685-26 26 Mar 2026

Electricity supply not subject to equivalence surcharge

SG de Impuestos sobre el Consumo
recargo de equivalenciacomerciante minoristasector diferenciadoentrega de bienessuministro de energía eléctrica LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V2994-21 25 Nov 2021

New electricity tax rate applies if price is payable after its entry into force

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especial sobre la electricidaddevengoexigibilidad del preciotipo impositivosuministro de energía eléctrica Ley 38/1992 de Impuestos EspecialesReal Decreto-ley 17/2021
Affects CompanyExpat · Non-residentIndividual
V2675-19 30 Sept 2019

No specific accounting obligations exist regarding Electricity Excise Duty

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior
impuesto especial sobre la electricidadobligaciones contableshecho imponiblesuministro de energía eléctricanormas mercantiles Ley 38/1992Real Decreto 1165/1995
Affects CompanyExpat · Non-residentIndividual
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
V1010-16 14 Mar 2016

Investment by passive party depends on installation type

SG de Impuestos sobre el Consumo
inversión del sujeto pasivoejecución de obraurbanización de terrenosedificaciónempresario o profesional LIVA — Ley 37/1992 del IVA art. 84.uno.2º.fLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual

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