Other tax obligations

Those who pay the amounts to the taxpayers of the Electricity Production Value Tax in relation to their production activity and incorporation into the electricity system are obliged to file an annual summary declaration of operations with taxpayers declaring the aforementioned amounts paid.

The annual summary declaration of operations with taxpayers is the 591 tax return form, informative tax return that must be filed electronically through the Tax Agency's website.

For the purposes of completing the 591 tax return form for the transactions carried out in 2021, the amount of the payments paid subject to the tax return you only need to include payments that pay for electricity incorporated into the system of transport and distribution of the electricity system during the first and second quarter of 2021.