Settlement and payment of the tax
Find out about tax settlement and payment obligations. Exceptionally and temporarily, the tax has been suspended for the third and fourth quarters of 2021 and for all quarters of 2022 and 2023. A measure that means that the remuneration corresponding to electricity incorporated into the system during the aforementioned period of suspension is exempt from the tax
Self-assessment, general rule
If you are a tax payer, you will be obliged to self-pay the tax and pay the tax by way of form 583, within the month of November of the calendar year after the accrual of the tax (31 December).
Self-assessment, special rule
In the event that the cessation of activity occurs before 31 October of each calendar year, taxpayers will be obliged to self-settlement of the tax and payment, using form 588, within the month of November of the calendar year in which the cessation of activity has occurred.