Taxable base of the excise duty on electricity when the consumption of electricity is zero kilowatts
The taxable transactions of the excise duty on electricity, defined by article 92 of the Law 38/1992 on Excise Duties, comprises, in its section a) “the electricity supplied to a person or entity that purchases electricity for its own consumption, meaning as supply of electricity both, the provision of the service of tolls for accessing to the mains and the supply of electricity”.
Accordingly, it is not only the delivery of electricity for their consumption, but it is subject to tax the provision of service of tolls paid for accessing to the mains, being this indispensable for the supply of the service. Therefore, for the determination of the tax base of the excise duty on electricity must be also taken into account, within the price paid as consideration, the amount paid as toll, which is usually invoiced to the final consumer.
However, it is asked to the General Tax Directorate, which is the taxable base of the electricity tax in those cases in which there has been no electricity consumption, since the contracted power, which includes part of the price of the toll, will be invoiced although actual consumption of electricity does not exist.
In this sense, answers the DGT, by referencing to the criteria reiterated by themselves, that, in those cases in which there has not been actually an electricity consumption (other cases such as when the meter have not be read would not be covered), the excise duty on electricity will not become due even if there is a billing for tolls through the concept of contracted power, in accordance with the purpose pursued with the new drafting of the regulation related to the neutrality of the tax in terms of the collection of this.
Attached is a copy, in Spanish, of the binding tax ruling number V1496/2016, dated April 8th, 2016.
For more information please contact at info@diligens.es
