Temporary energy tax

Regulation: Article 1.7 Law 38/2022

The expenditure on the energy tax planned on a temporary basis during the years 2023 and 2024 and its advance payment will not be tax deductible for the purposes of determining the taxable base for Corporate Income Tax.

Filling in form 200

For these purposes, in the tax period in which this expense is recorded, a positive adjustment must be made to the accounting result in box [00093] "Temporary energy tax (art. 1 Law 38/2022)" on page 12 of form 200.