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Taxable event

The taxable event of the Special Tax on Electricity is constituted by:

  1. The supply of electricity to a person or entity that acquires it for their own consumption. The supply of electricity includes the delivery of electricity and the provision of the electricity grid access toll service. In the provision of vehicle charging services, the natural or legal persons who acquire electricity to provide said service will always have the status of consumers.
  2. The consumption by the producer of the electricity generated by himself.