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 accrued fees for the Special Tax on Electricity to the person for whom you carry out the taxed operation, who is obliged to bear it. You must include it on the invoice separately from the rest of the concepts included in it.
If you carry out tax-exempt or reduced transactions, you must mention this circumstance on the invoice, indicating the applicable provision. The impact must be made based on the data provided by the beneficiaries.
You must not pass on the tax when the consumer is a taxpayer, nor in the cases of liquidation that are the result of inspection reports or indirect estimation of bases.