Tax on the value of electricity production

Law 15/2012, of December 27, on fiscal measures for energy sustainability created, among others, the Tax on the value of the production of electrical energy.

The tax is levied on the production and incorporation of electrical energy into the electrical system, through each of the facilities registered in the ordinary regime and in the special regime of electrical production, including the peninsular electrical system and the insular and extra-peninsular territories.

Order HAP /703/2013, of April 29, BOE of the 30th, approves model 583 "Tax on the value of the production of electrical energy. Self-Assessment and Fractional Payments", and the form and procedure for its presentation are established.

The Order establishes that natural or legal persons and entities referred to in article 35.4 of Law 58/2003, of December 17, General Tax Law, that carry out the activities indicated in article 4 of Law 15/2012, of December 27, on fiscal measures for energy sustainability, are required to submit form 583.

To communicate the obligation to file a self-assessment for the tax on the value of the production of electrical energy (Form 583) the census declaration, form 036, box 708, will be used