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Definition and territorial scope
This tax was created by Law 15/2012 of 27 December concerning tax measures for energy sustainability, with effect from 1 January 2013.
It is set up as an environmental, direct and real tax that is levied on the production activities and feeding electricity into the grid, measured at power station busbars, through the facilities referred to in Title IV of Law 24/2013 of 26 December on the Electricity Sector.
With regard to the concepts and terms with their own substantive nature that appear and are not defined in the Tax Law, the provisions of the state electricity sector regulations shall apply.
The tax is applied throughout Spanish territory, without prejudice to the special tax regimes applicable in the historic territories of the Basque Company and the Community of Navarre, respectively.