General information
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Territorial scope
The Special Tax on Electricity is applied throughout the Spanish territory, without prejudice to the tax regimes of Concert and Economic Agreement in force, respectively, in the Territories of the Basque Country and in the Foral Community of Navarre and the provisions of the International Treaties and Agreements that have become part of the internal legal system, in accordance with the provisions of article 96 of the Spanish Constitution.
Specifically, the authority to levy the tax is regulated in article 33 FIVE of the Law approving the Economic Agreement with the Autonomous Community of the Basque Country and in article 35.4 of the Law regulating the Economic Agreement between the State and the Foral Community of Navarre.