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Tax benefits: Exemptions and reductions

Find out the cases in which you can benefit from an exemption or a reduction in the taxable base

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Exemption assumptions

Under the conditions provided for by regulations, electricity is exempt from the Special Tax on Electricity when it is:

  1. Provided within the framework of diplomatic or consular relations.
  2. Provided to international organisations recognised as such in Spain and by members of said organisations, within the limits and under the conditions determined in the international conventions constituting said organisations or in the headquarters agreements.
  3. Supplied to the armed forces of any State, other than Spain, that is a party to the North Atlantic Treaty or by civilian personnel in their service, or in their dining rooms and canteens.
  4. Supplied under an agreement concluded with third countries or international organisations, provided that said agreement allows or authorises exemption from Value Added Tax.
  5. Consumed by the owners of renewable, cogeneration and waste-based electricity production facilities whose installed capacity does not exceed 50 megawatts (MW).
  6. Consumed because it was generated by fuel cells.
  7. Consumed in electricity production facilities for carrying out said activity, as well as the electrical energy supplied to the facilities for the production, transportation and distribution of electrical energy for carrying out these activities therein.
  8. Consumed on vessels because it was generated on board them.
  9. 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, technical and economic conditions of self-consumption of electrical energy.
  10. Supplied to the armed forces of any Member State other than Spain, for use by said forces or the civilian personnel in their service, or for the supply of their dining rooms or canteens, provided that said forces are assigned to a defence effort carried out to carry out a Union activity within the scope of the common security and defence 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.