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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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Exemptions

Exempt from special tax on electricity:

  1. Electricity supplied in the framework of diplomatic or consular relations.
  2. Electricity supplied to recognised international organisations such as in Spain and by the members of such organisations, within the limits and under the conditions set out in the international agreements establishing such organisations or in the headquarters agreements.
  3. Electricity supplied to the armed forces of any State, other than Spain, that is part of the North Atlantic Treaty or by civilian personnel at their service, or in their dining halls and canteens.
  4. Electricity supplied within the framework of an agreement concluded with third countries or international organisations, provided that such an agreement is admitted or authorised in terms of exemption from Value Added Tax.
  5. Electricity consumed by the owners of electricity production facilities using renewable technology, cogeneration and waste whose installed capacity does not exceed 50 megawatts (MW).
  6. Electricity consumed that has been generated by fuel cells.
  7. Electricity consumed in electricity production facilities to carry out said activity, as well as electricity supplied to electricity production, transmission and distribution facilities for the performance of these activities in these facilities.
  8. Electricity used on board vessels having been generated on board the vessel.
  9. Electricity supplied that is subject to being offset with the surplus hourly energy, in the form of self-use with surpluses subject to being offset, in accordance with the provisions of Royal Decree 244/2019, dated 5 April, which regulates the administrative, technical and economic conditions for the self-use of electricity.
  10. Electrical energy supplied to the armed forces of any Member State other than Spain, for the use of those forces or of the civilian staff serving them, or for supplying their messes or canteens, provided that those forces are engaged in a defence effort undertaken in pursuance of an activity of the Union in the field of the common security and defence policy.