Tax on Electricity

Chapter II of Title III of Law 38/1992, of December 28, on Special Taxes, regulates the special tax on electricity.

According to article 96 of the aforementioned Law 38/1992, the following are taxpayers of the tax:

1. Suppliers of electricity to a person or entity that acquires electricity for its own consumption, understanding the supply of electricity to be both the provision of the access toll service to the electricity grid and the delivery of electricity, who, duly authorized in accordance with the provisions of Law 24/2013, of December 26, of the Electric Sector, supply electricity to the consumer. Without prejudice to the provisions of section 3 of the aforementioned article 96.
2. In the case of producers of electrical energy of that electricity generated by themselves provided for in letter b) of section 1 of article 92, who consume the electrical energy generated by themselves.

In the case of electricity supplies made under the protection of a non-taxation, exemption or reduction, those consumers who, by not having communicated to the supplier the exact data of the regularization within the periods and terms established by regulation, have unduly benefited from said tax benefits, will be considered taxpayers for the amount of electricity received without the correct tax assessment.

However, in the case of supplies of electrical energy to consumers with a single supply point in which part of the energy supplied is exempt under the provisions of article 94.7 of the Tax Law, consumers will be considered taxpayers. Those referred to in letter a) of section 1 of this article for the electricity acquired for their consumption will also be considered taxpayers.

Article 102 of Law 38/1992 provides that taxpayers of this tax are required to submit the corresponding self-assessments and to simultaneously pay the tax debt.

To communicate this obligation they must use the census declaration, box 711 of form 036.