FAQs
New developments in the Territorial Register
Exemptions
No. In accordance with the provisions of the Special Tax Law and Regulation, to enjoy the aforementioned exemption, the beneficiary must not be registered as an “exemption beneficiary” in the Territorial Registry.
No. In accordance with the provisions of the Special Tax Law and Regulation, to enjoy the aforementioned exemption, the beneficiary must not be registered as an “exemption beneficiary” in the Territorial Registry.
No. In accordance with the provisions of the Special Tax Law and Regulation, to enjoy the aforementioned exemption, the beneficiary must not be registered as an “exemption beneficiary” in the Territorial Registry.
No. In accordance with the provisions of the Special Tax Law and Regulation, to enjoy the aforementioned exemption, the beneficiary must not be registered as an “exemption beneficiary” in the Territorial Registry.
Yes. In accordance with the provisions of the Special Tax Law and Regulation, to enjoy the aforementioned exemption, the beneficiary must register as “exemption beneficiary” in the Territorial Registry.
Until September 30, 2021, the beneficiary requires a CIE with the literal “electricity factory under a specific remuneration regime” and identifying characters of the “L0” activity.
As of October 1, 2021, the beneficiary will need a CIE with the literal "beneficiary exemption provided for in article 94.5 of Law 38/1992, of December 28, on Special Taxes" and identifying characters of the activity “L0”.
Yes. In accordance with the provisions of the Law and the Regulation of Special Taxes, to enjoy the aforementioned exemption, the beneficiary must register as “exemption beneficiary” in the Territorial Registry, corresponding to him/her a CIE with literal of “beneficiary of exemption for electrical energy generated by fuel cells” and identifying characters of the “LP” activity.
Yes. In accordance with the provisions of the Special Tax Law and Regulation, to enjoy the aforementioned exemption, the beneficiary must register as “exemption beneficiary” in the Territorial Registry.
Until September 30, 2021, the beneficiary requires a CIE with the literal of “electricity factory under ordinary regime” and identifying characters of the “L1” activity.
As of October 1, 2021, the beneficiary will require a CIE with literal of “beneficiary electric energy production facility exemption provided for in article 94.7 of Law 38/1992, of 28 of December, of Special Taxes” and identifying characters of the activity “L1”.
Yes, as long as it meets the conditions set out in the Special Tax Law and Regulations for each of the aforementioned exemptions, and must be registered as “beneficiary of exemption” in the Territorial Registry.
Until September 30, 2021, the beneficiary only needs a CIE with the literal “electricity factory under a specific remuneration regime” and identifying characters of the “L0” activity.
As of October 1, 2021, the beneficiary will need two CIE S:
- A CIE , to enjoy the exemption of section 5 of article 94 of the Special Tax Law, with literal of “beneficiary exemption provided for in article 94.5 of Law 38/1992, of December 28, of Special Taxes” and identifying characters of the activity “L0” and
- Another CIE , to enjoy the exemption of section 7 of article 94 of the Special Taxes Law, with literal of “electric energy production facility beneficiary exemption provided for in article 94.7 of the Law 38/1992, of December 28, on Special Taxes” and identifying characters of the “L1” activity.
The exemption of section 5 of article 94 of the Excise Tax Law does not require that electricity be consumed in the production activity or that it be consumed in the production facility, and it may be consumed outside of it by the owners of the production facility. .
For its part, the exemption of section 7 of article 94 of the Excise Tax Law requires that the electricity be consumed in the production activity in the production facility, resulting in application to both the electricity produced in the facility itself and to the electricity purchased from third parties
Yes. In accordance with the provisions of the Law and the Regulation of Special Taxes, to enjoy the aforementioned exemption, the beneficiary must register as “exemption beneficiary” in the Territorial Registry, corresponding to him/her a CIE with literal of “electric energy transmission and distribution facility” and identifying characters of the “L7” activity.
No. In accordance with the provisions of the Special Tax Law and Regulation, to enjoy the aforementioned exemption, the beneficiary must not be registered as an “exemption beneficiary” in the Territorial Registry.
No. In accordance with the provisions of the Special Tax Law and Regulation, to enjoy the aforementioned exemption, the beneficiary must not be registered as an “exemption beneficiary” in the Territorial Registry.
No. In accordance with the provisions of the Special Tax Law and Regulation, to enjoy the aforementioned exemption, the beneficiary must not be registered as an “exemption beneficiary” in the Territorial Registry.