Tax benefits: Exemptions and reductions
Find out the cases in which you can benefit from an exemption or a reduction in the taxable base
Under the conditions provided by regulation, electricity is exempt from the Special Tax on Electricity when it is:
- Provided within the framework of diplomatic or consular relations.
- Supplied to international organizations recognized as such in Spain and by the members of said organizations, within the limits and under the conditions determined in the international agreements constituting said organizations or in the headquarters agreements.
- Supplied to the armed forces of any State, other than Spain, that is part of the North Atlantic Treaty or by the civilian personnel at its service, or in its dining rooms and canteens.
- Supplied within the framework of an agreement concluded with third countries or international organizations, provided that said agreement is admitted or authorized in terms of exemption from Value Added Tax.
- Consumed by the owners of electricity production facilities using renewable technology, cogeneration and waste whose installed power does not exceed 50 megawatts (MW).
- Consumed because it was generated by fuel cells.
- Consumed in the electricity production facilities to carry out said activity, as well as the electrical energy supplied to the production, transportation and distribution facilities of electrical energy to carry out these activities therein.
- Consumed in vessels because it was generated on board them.
- Supplied that is subject to compensation with surplus hourly energy, in the form of self-consumption with surpluses eligible for compensation, in accordance with the provisions of Royal Decree 244/2019, of April 5, which regulates the administrative and technical conditions and economic self-consumption of electrical energy.
- Supplied to the armed forces of any Member State other than Spain, for the use of said forces or the civilian personnel at their service, or for the supply of their dining rooms or canteens, provided that said forces are affected by a defense effort carried out to carry carry out a Union activity in the field of the common security and defense policy.
To benefit from the exemptions referred to in points 1, 2, 3, 4 and 10, you must have prior authorization.
To benefit from the exemptions referred to in points 5, 6 or 7 you must be registered in the Territorial Tax Registry.
You will obtain more information regarding registration in the section corresponding to the Territorial Registry of the Special Tax on Electricity.
To benefit from the rest of the exemptions, prior authorization or registration in the Territorial Tax Registry is not required.