Other tax obligations
Find out about other tax obligations relating to this tax
Communication and rectification (exemption and reduction)
If you are supplied with electricity with exemption and at the time of supply you do not have the exact data of the amount of electricity that you actually use for the exempt purpose:
In the first two months of the year following the year of supply, you must inform the supplier and the managing office of the amount of electricity that has actually benefited from the exemption.
When, based on the data communicated, the passed-on fee does not coincide with the one that should have been passed on, your supplier must rectify the repercussion when it receives the communication and regularize the tax situation in the settlement period in which the rectification must be made.
If you are supplied with reduced electricity:
To apply the reduction, if your establishment does not have a supply point individualized by activity, you must inform your supplier and your management office of the percentage of electricity that you are going to consume in the activity entitled to reduction.
In the first two months of the year following the year of supply, you must inform the supplier and the managing office of the amount of electricity that you actually allocate to the activity with reduction if it does not coincide with the percentage initially communicated.
If you do not communicate anything within this period, it will be understood that there has been no change in the percentage initially communicated.
If within this period you communicate a change in the percentage so that the amount passed on does not coincide with the amount that should have been passed on, your supplier must rectify the impact when it receives the communication and regularize the tax situation in the settlement period in which the rectification must be made. .
If you are supplied with reduced electricity and you terminate the contract with the supplier:
In the month following termination, you must inform the supplier and the managing office of the final percentage of electricity consumed with the right to reduction until the moment of termination.
When, based on the data communicated, the passed-on fee does not coincide with the one that should have been passed on, your supplier must rectify the repercussion when it receives the communication and regularize the tax situation in the settlement period in which the rectification must be made.
If you are supplied with reduced electricity and the requirements to apply the reduction are no longer met:
In the month following the non-compliance, you must notify the supplier and the managing office of this fact.
When, based on the data communicated, the amount passed on does not coincide with the amount that should have been passed on, your supplier must rectify the impact when it receives the communication and regularize the tax situation in the settlement period in which the rectification must be made.
If you are supplied with reduced electricity and for more than three consecutive months there is an increase or decrease of more than 10% of the last reported percentage:
In the month following the occurrence of this exceptional circumstance, you must notify the supplier and the managing office of said fact.
When, based on the data communicated, the passed-on fee does not coincide with the one that should have been passed on, your supplier must rectify the repercussion when it receives the communication and regularize the tax situation in the settlement period in which the rectification must be made.