Doctrine by topic · DGT Observatory

Electricity Supply: 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 19 rulings · 2014–2026

Current position

The taxable base for IVA (Value Added Tax) includes the total amount of the consideration, integrating any tax or levy imposed on the transaction, including the Special Tax on Electricity. The applicable tax rate is the one in force at the time of accrual, which occurs when the part of the price for each perception becomes due. In supplies involving non-monetary consideration, the base is determined through the self-consumption rules.

The DGT's position remains stable regarding the determination of the taxable base and accrual. Refinements have been integrated concerning the inclusion of special taxes in the IVA base and the application of tax rates according to the moment the price becomes due. No changes in criterion are observed, but rather a technical application of the rules for taxable base and accrual.

Turning points

  1. V2208-22

    Establishes that the free transfer of facilities is not subject to IVA if it responds to the fulfillment of legal duties under urban planning and electrical regulations.

  2. V0764-26

    Confirms that the Special Tax on Electricity must be included in the IVA taxable base as it is a levy imposed on the transaction.

Analysis based on 18 of 19 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

19
V0764-26 9 Apr 2026

Electricity special tax to be included in VAT base

SG de Impuestos sobre el Consumo
base imponiblecontraprestaciónimpuesto especialsuministro eléctricoentrega de bienes LIVA — Ley 37/1992 del IVA art. 8LIVA — Ley 37/1992 del IVA art. 78.2.4
Affects CompanyExpat · Non-residentIndividual
V1005-25 12 Jun 2025

VAT rate for electricity supply depends on when price becomes due

SG de Impuestos sobre el Consumo
devengosuministro eléctricooperaciones de tracto sucesivoexigibilidad del precioprestación de servicios LIVA — Ley 37/1992 del IVA art. 75.1.2LIVA — Ley 37/1992 del IVA art. 75.1.7
Affects CompanyExpat · Non-residentIndividual
V2251-15 17 Jul 2015

Lease of a transformer station for electricity supply is subject to VAT

SG de Impuestos sobre el Consumo
exenciónno sujeciónprestación de serviciosarrendamiento de bienesacuerdo con la santa sede LIVA — Ley 37/1992 del IVA art. 2.DosLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V1967-15 23 Jun 2015

Reduction of Electricity Special Tax may apply to metallurgical vehicle manufacturing processes

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior
impuesto especial sobre la electricidadreducción de la base imponibleprocesos metalúrgicosclasificación nacional de actividades económicasbeneficio fiscal Ley 38/1992 de Impuestos EspecialesReal Decreto 1165/1995 del Reglamento de los Impuestos Especiales
Affects CompanyExpat · Non-residentIndividual

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