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 an exemption and at the time of supply you do not have the exact data on the amount of electricity that you actually use for the exempt purpose:
Within 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 amount charged does not match the amount that should have been charged, your supplier must rectify the charge 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 electricity with reduction:
To apply the reduction, if your establishment does not have an individual supply point for each activity, you must inform your supplier and your managing office of the percentage of electricity that you will consume in the activity entitled to the 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 use for the activity with reduction if it does not match 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 variation in the percentage such that the amount charged does not coincide with the amount that should have been charged, your supplier must rectify the charge when they receive 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 cancel the contract with the supplier:
Within one month of termination, you must inform the supplier and the managing office of the final percentage of electricity consumed with the right to reduction up to the time of termination.
When, based on the data communicated, the amount charged does not match the amount that should have been charged, your supplier must rectify the charge 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 for applying the reduction are no longer met:
Within one month of the breach, you must notify the supplier and the managing office of this fact.
When, based on the data communicated, the amount charged does not match the amount that should have been charged, your supplier must rectify the charge 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 electricity with a reduction and for more than three consecutive months there is an increase or decrease of more than 10% of the last reported percentage:
Within one month of this exceptional circumstance occurring, you must notify the supplier and the managing office of this fact.
When, based on the data communicated, the amount charged does not match the amount that should have been charged, your supplier must rectify the charge when it receives the communication and regularize the tax situation in the settlement period in which the rectification must be made.