Tax settlement and payment

Settlement and payment

If you are a taxpayer, you must submit the corresponding self-assessment (form 560) and simultaneously make the payment of the tax debt. You will not be obligated in those settlement periods in which there is no quota to be paid, unless you are a marketer or distributor, in which case you are obligated in all settlement periods, even in those in which there is no quota to be paid.

The self-assessment is made up of the “settlement” table and the “breakdown of quotas and declared amounts” table. The boxes to be filled out in each table depend on the supply or consumption that you self-liquidate.

For supplies or consumption without reduction:

1. In the “settlement” box you must fill in the boxes taken into account to calculate the full amount.

If you must calculate the full amount by applying the applicable tax rate (which, as a general rule, is 5.11269632%) to the taxable base (with the same amount as the taxable base). However, the rate is 0.5% if the supply or consumption is accrued between September 16, 2021 and December 31, 2023, 2.5% if the supply or consumption is accrued between January 1, 2024 and March 31, 2024 and 3.8% if the supply or consumption is accrued between April 1, 2024 and June 30, 2024). The boxes you must fill in are “taxable base (1)”, “taxable base (2)” and “total quota (3)”.

If, because it is less than the minimum, you must calculate the full fee by applying the rate of 0.5 euros per megawatt-hour to the amount of electricity supplied or consumed (if the electricity is used for industrial purposes because it is carried out at high voltage or in industrial plants or installations) or 1 euro per megawatt-hour (if the electricity is used for other purposes), the boxes you must fill in are “quantity (4)” and “minimum full fee (5)”.

2. In the “breakdown of fees and declared amounts” box, you should not fill in any box.

For supplies or consumption with a reduction of 85% due to the use of electricity for chemical reduction and electrolytic processes, metallurgical processes, mineralogical processes or industrial activities whose electricity cost represents more than 50% of the cost of a product without tax benefit:

1. In the “settlement” box you must fill in the boxes taken into account to calculate the full amount.

The total amount must be calculated by applying the applicable tax rate (which, as a general rule, is 5.11269632%) to the taxable base (15% of the taxable base). However, the rate is 0.5% if the supply or consumption occurs between 16 September 2021 and 31 December 2023, 2.5% if the supply or consumption occurs between 1 January 2024 and 31 March 2024 and 3.8% if the supply or consumption occurs between 1 April 2024 and 30 June 2024). The boxes you must fill in are “taxable base (1)”, “taxable base (2)” and “full quota (3)”. 

2. In the “breakdown of quotas and declared amounts” box, you must fill in the boxes corresponding to the reduction.

For supplies or consumption with a reduction of 85% due to the use of electricity for agricultural irrigation or industrial activities whose electricity cost represents more than 5% of the production value:

1. In the “settlement” box you must fill in the boxes taken into account to calculate the full amount.

If you must calculate the full rate by applying the applicable tax rate (which, as a general rule, is 5.11269632%) to the taxable base (15% of the taxable base). However, the rate is 0.5% if the supply or consumption is accrued between September 16, 2021 and December 31, 2023, 2.5% if the supply or consumption is accrued between January 1, 2024 and March 31, 2024 and 3.8% if the supply or consumption is accrued between April 1, 2024 and June 30, 2024). The boxes you must fill in are “taxable base (1)”, “taxable base (2)” and “total quota (3)”.

If, because it is less than the minimum, you must calculate the full fee by applying the rate of 0.5 euros per megawatt-hour to the amount of electricity supplied or consumed, the boxes you must fill in are “quantity (4)” and “minimum full fee (5)”.

2. In the “breakdown of quotas and declared amounts” box, you must fill in the boxes corresponding to the reduction.

For supplies or consumption with a 100% reduction due to the electricity being used for vessels docked in port other than private recreational vessels or for rail transport:

1. In the “settlement” box you must fill in the boxes taken into account to calculate the full amount.

The full fee must be calculated by applying the rate of 0.5 euros per megawatt-hour to the amount of electricity supplied or consumed. The boxes you must fill in are “amount (4)” and “minimum total fee (5)”.

2. In the “breakdown of quotas and declared amounts” box, you must fill in the boxes corresponding to the reduction.

For exempt supplies or consumption:

1. In the “settlement” box you should not fill in any box.
2. In the “breakdown of quotas and declared amounts” box, you must complete the boxes corresponding to the exemption.