Determination of taxable bases associated with electricity consumption
Binding tax ruling V2439-15 issued by the Spanish General Tax Directorate on August 3, 2015.
This tax ruling issued by the Spanish General Tax Directorate is to clarify the doubts of an electricity Company on the concepts to be included in the taxable base of the VAT and excise duty on electricity.
In the case of the Excise duty on electricity, this body comes to clarify the setting of the tax base through the analysis of articles 92 and 97 of the law 38/1992 of 28 December, of excise duties, dealing with both the taxable event of this tax and the determination of its tax base.
For this purpose, this body understands that the concepts included in the tax base of this tax are:
1. Supply of electricity, which includes, at the same time, these two aspects
- Energy effectively consumed (including the margins of marketing)
- Contracted power, i.e., the maximum energy that can be consumed in an instant.
2. Tolls for access to the electricity grid. It is the use of a network of transport necessary for the receiving of electric power.
Being excluded from the tax base of this tax the rental fee of the measuring equipment.
On the other hand, with regard to the Value Added Tax, this body comes to clarify provisions for the determination of the tax base of this tax in article 78 of Law 37/1992 of 28 December, of the VAT.
In this sense, the tax base of this tax will include the same concepts, included for the determination of the tax base of the excise duty on electricity in addition to the rental of the equipment of measure (meters) and the amount paid for the excise duty on electricity.
For further information please contact us at email@example.com