General information
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Accrual and taxpayers
In the supply of electricity to a person or entity that acquires it for its own consumption, the tax accrues at the time when the part of the price corresponding to the electricity supplied in each billing period becomes payable and the person making the supply is the taxpayer.
In the consumption by the producer of the electricity generated by him, the tax accrues at the time of consumption and the consumer is the taxpayer.
In relation to the taxpayer, there are the following special rules:
In the event of irregularity in the justification of the use or destination of the electricity that has benefited from exemption or reduction due to its destination, the supplier is obliged to pay the tax debt and any sanctions that may be imposed on the supplier. does not justify that the supply was made to a consumer authorized by the Management Office or entitled to enjoy said tax benefits.
In the case of supply of electricity under the protection of a supposed non-submission, exemption or reduction, for the amount of electricity received without the correct repercussion, the consumer who, for not having communicated to the supplier the exact data of the regularization within the deadlines, is the taxpayer. and terms provided for in regulations, has unduly benefited from said tax benefits.
In the case of supply of electricity to a consumer (production, transport or distribution facility) with a single supply point in which a part of the electricity supplied is exempt (because it is intended, respectively, for the activity of production, transport or distribution) the consumer is a taxpayer.
In the case of electricity supply made by a supplier that also acquires electricity for its own consumption, the supplier is liable for the electricity it supplies and for the electricity it acquires for its own consumption.