Tax settlement and payment
Find out about tax obligations for the settlement and payment of the tax.
Repercussion
If you are a taxpayer, you must pass on the fees accrued for the Special Tax on Electricity to the person for whom you carry out the taxed operation, who will be obliged to bear it. You must make it on the invoice separately from the rest of the concepts included in it.
In the event that you carry out exempt or reduced operations, the invoice must mention this circumstance, indicating the applicable provision. The impact must be made based on the data communicated by the beneficiaries.
You should not have any impact when the consumer has the status of taxpayer, nor in cases of settlement that are a consequence of inspection reports or indirect estimation of bases.