General information
Obtain information on the basic elements of the Tax
Territorial scope
The Special Tax on Electricity is applied throughout the Spanish territory, without prejudice to the regional tax regimes of Concert and Economic Agreement in force, respectively, in the Territories of the Basque Country and in the Foral Community of Navarra and the provisions of the International Treaties and Agreements that have become part of the internal regulations, in accordance with the provisions of article 96 of the Spanish Constitution.
Specifically, the power 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 Agreement. Economic between the State and the Navarra Foral Community.