Tax Agency: Frequently Asked Questions

No. Pursuant to the provisions of the Excise Tax Law and Regulations, in order to enjoy the aforementioned exemption, the beneficiary is not required to register as an “exemption beneficiary” in the territorial Registry.

Yes. Pursuant to the provisions of the Excise Tax Law and Regulations, in order to enjoy the aforementioned exemption, the beneficiary must be registered as an “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 characteristics of the activity “L0”.

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 characteristics of the activity “L0”.

Yes. In accordance with the provisions of the Law and the Regulations on Special Taxes, in order to enjoy the aforementioned exemption, the beneficiary must be registered as an “exemption beneficiary” in the territorial Registry, corresponding to a CIE with the literal “beneficiary of exemption of electrical energy generated by fuel cells” and identifying characteristics of the activity “LP”.

Yes. Pursuant to the provisions of the Excise Tax Law and Regulations, in order to enjoy the aforementioned exemption, the beneficiary must be registered as an “exemption beneficiary” in the territorial Registry.

Until September 30, 2021, the beneficiary requires a CIE with the literal “electricity factory in ordinary regime” and identifying characteristics of the activity “L1”.

As of October 1, 2021, the beneficiary will need a CIE with the literal “electrical energy production facility benefiting from the exemption provided for in article 94.7 of Law 38/1992, of December 28, on Special Taxes” and identifying characteristics 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 an “exemption beneficiary” 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 characteristics of the activity “L0”.

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 Taxes Law, with the literal “beneficiary of exemption provided for in article 94.5 of Law 38/1992, of December 28, on Special Taxes” and identifying characters of the activity “L0” and
Another CIE , to enjoy the exemption of section 7 of article 94 of the Excise Tax Law, with the literal “electrical energy production facility benefiting from the exemption provided for in article 94.7 of Law 38/1992, of December 28, on Excise Taxes” and identifying characteristics of the activity “L1”.

The exemption in section 5 of article 94 of the Excise Tax Law does not require that the electricity be consumed in the production activity or that it be consumed in the production facility, and 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 at the production facility, applying both to electricity produced in the facility itself and to electricity acquired from third parties.

Yes. In accordance with the provisions of the Law and the Regulations on Special Taxes, in order to enjoy the aforementioned exemption, the beneficiary must be registered as an “exemption beneficiary” in the territorial Registry, corresponding to a CIE with the literal “electric energy transport and distribution facility” and identifying characteristics of the activity “L7”.

No. Pursuant to the provisions of the Excise Tax Law and Regulations, in order to enjoy the aforementioned exemption, the beneficiary is not required to register as an “exemption beneficiary” in the territorial Registry.

FAQs

Exemptions

In order to apply the exemption provided for in article 94.1 of the Excise Tax Law on electricity supplies within the framework of diplomatic or consular relations, is it necessary for the beneficiary to be registered in the territorial registry?

In order to apply the exemption provided for in article 94.2 of the Excise Tax Law on electricity supplies to international organizations recognized by Spain and its members, is it required to register the beneficiary in the territorial Registry?

To apply the exemption provided in article 94.3 of the Excise Tax Law to the supplies of electricity to the armed forces of any State, other than Spain, part of NATO and to civilian personnel At your service, is the beneficiary's registration in the Territorial Registry required?

In order to apply the exemption provided for in article 94.4 of the Excise Tax Law on electricity supplies within the framework of agreements with third countries or international organisations, is it necessary for the beneficiary to be registered in the Territorial Registry?

In order to apply the exemption provided for in article 94.6 of the Excise Tax Law on consumption of electricity generated by fuel cells, is it necessary for the beneficiary to register in the territorial registry?

In order to apply the exemption provided for in article 94.7 of the Excise Tax Law on the consumption or supply of electricity to an electricity production facility to carry out said production activity, is it required for the beneficiary to be registered in the Territorial Registry?

Can the same renewable, cogeneration and waste-based electricity production facility with an installed capacity not exceeding 50 megawatts benefit from the exemptions provided for in sections 5 and 7 of article 94 of the Excise Tax Law?

As an electricity production facility using renewable, cogeneration and waste technology whose installed capacity does not exceed 50 megawatts, what is the different scope of the exemptions in sections 5 and 7 of article 94 of the Special Tax Law?

In order to apply the exemption provided for in article 94.8 of the Excise Tax Law on electricity consumption on vessels due to its generation on board, is it necessary for the beneficiary to be registered in the territorial registry?