General information

Accrual and taxpayers

In the case of electricity supplied to a person or entity that purchases it for its own consumption, the tax is accrued at the time when the part of the price corresponding to the electricity supplied in each billing period becomes payable and the taxpayer is the person who makes the supply.

In the case of consumption by the producer of the electricity generated by him, the tax is accrued at the time of consumption and the taxpayer is the one who consumes.

The following special rules apply to the taxpayer:

In the event of irregularity in the justification of the use or destination of electricity that has benefited from an exemption or reduction due to its destination, the supplier is obliged to pay the tax debt and any penalties that may be imposed on the supplier as long as it does not justify that the supply was made to a consumer authorized by the Managing Office or authorized to enjoy said tax benefits.

In the case of electricity supply under a non-taxable, exempt or reduced condition, the consumer who has unduly benefited from said tax benefits by not having communicated the exact details of the adjustment to the supplier within the time periods and terms provided for by regulation is a taxpayer for the amount of electricity received without the correct repercussion.

In the case of electricity supply to a consumer (production, transport or distribution facility) with a single supply point where a part of the electricity supplied is exempt (because it is used, respectively, for the production, transport or distribution activity), the consumer is the taxpayer.

In the case of electricity supply made by a supplier who also purchases electricity for its own consumption, the supplier is the taxpayer for the electricity it supplies and for the electricity it purchases for its consumption.