# Tax settlement and payment

Find out about tax obligations for the settlement and payment of the tax.

## Settlement and payment

If you are a taxpayer, you must submit the corresponding self-assessment (form 560) and simultaneously pay the tax debt. You will not be obliged in those settlement periods in which there is no fee to pay, unless you are a marketer or distributor in which case you are obliged in all settlement periods, even in those in which there is no fee to pay.

The self-assessment is made up of the “settlement” table and the “breakdown of installments and declared amounts” table. The boxes to complete in each table depend on the supply or consumption that you self-assess.

**For supplies or consumption without reduction: **

- In the “settlement” box you must complete the boxes taken into account to calculate the full fee.

If you must calculate the full amount by applying the applicable tax rate to the taxable base (with the same amount as the taxable base) (which, as a general rule, is 5.11269632%. However, the rate is 0.5% if the supply or consumption accrues between September 16, 2021 and December 31, 2023, 2.5% if the supply or consumption accrues between January 1 (1) ", "liquidable base (2)" and "full fee (3)".

If, because it is less than the minimum, you must calculate the full fee by applying the rate of 0.5 euros per megawatt-hour to the amount of electricity supplied or consumed (if the electricity is intended for industrial uses because it is carried out at high voltage or in plants or facilities industrial) or 1 euro per megawatt-hour (if the electricity is intended for other uses), the boxes you must complete are “quantity (4)” and “minimum full quota (5)”.

- In the “breakdown of quotas and declared amounts” table, you must not complete any box.

**For supplies or consumption with a reduction of 85% due to allocating electricity to chemical reduction and electrolytic processes, metallurgical processes, mineralogical processes or industrial activities whose electricity cost represents more than 50% of the cost of a product without tax benefit: **

- In the “settlement” box you must complete the boxes taken into account to calculate the full fee.

You must calculate the full amount by applying the applicable tax rate to the taxable base (15% of the taxable base) (which, as a general rule, is 5.11269632%. However, the rate is 0.5% if the supply or consumption accrues between September 16, 2021 and December 31, 2023, 2.5% if the supply or consumption accrues between January 1 2024 and March 31, 2024 and 3.8% if the supply or consumption accrues between April 1, 2024 and June 30, 2024). The boxes you must complete are “taxable base (1)”, “taxable base (2)” and “full quota (3)”.

- In the “breakdown of quotas and declared amounts” table, you must complete the boxes corresponding to the reduction.

**For supplies or consumption with a reduction of 85% for allocating electricity to agricultural irrigation or industrial activities whose electricity cost represents more than 5% of the production value: **

- In the “settlement” box you must complete the boxes taken into account to calculate the full fee.

If you must calculate the full amount by applying the applicable tax rate to the taxable base (15% of the taxable base) (which, as a general rule, is 5.11269632%. However, the rate is 0.5% if the supply or consumption accrues between September 16, 2021 and December 31, 2023, 2.5% if the supply or consumption accrues between January 1 (1) ", "liquidable base (2)" and "full fee (3)".

If, because it is less than the minimum, you must calculate the full quota by applying the rate of 0.5 euros per megawatt-hour to the amount of electricity supplied or consumed, the boxes you must complete are “quantity (4)” and “minimum full quota ( 5)".

- In the “breakdown of quotas and declared amounts” table, you must complete the boxes corresponding to the reduction.

**For supplies or consumption with a 100% reduction for allocating electricity to vessels docked in port other than private recreational vessels or rail transport: **

- In the “settlement” box you must complete the boxes taken into account to calculate the full fee.

You must calculate the full fee by applying the rate of 0.5 euros per megawatt-hour to the amount of electricity supplied or consumed. The boxes you must complete are “amount (4)” and “minimum full fee (5)”.

- In the “breakdown of quotas and declared amounts” table, you must complete the boxes corresponding to the reduction.

**For exempt supplies or consumption: **

- In the “settlement” box you must not complete any box.
- In the table “breakdown of fees and declared amounts” you must complete the boxes corresponding to the exemption.