Tax settlement and payment

Liquidation and information declaration

The self-assessment form for the tax contains a “settlement table” and a “table with a breakdown of declared amounts and quotas”:

• To comply with the obligation to settle and pay the tax, Form 560 must be submitted and the “settlement table” must be completed. You will not be required to complete the settlement table 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 required to do so in all settlement periods, even in those in which there is no quota to be paid.

• To comply with the obligation to report the electricity supplied or consumed in the settlement period, Form 560 must be submitted and the “table of breakdown of quotas and declared amounts” must be completed.

• You must remember that the amount of electrical energy must be stated in MWh (megawatt-hour).

The boxes to be filled in depend on the supply or consumption that is being self-liquidated.

For supplies or consumption without reduction:

For the liquidation and payment of the tax if the full amount to be paid results from applying the tax rate of article 99.1 of the Special Tax Law to the taxable base (100% of the taxable base), the boxes for “taxable base (1)”, “taxable base (2)” and “full amount (3)” of the “settlement table” must be completed.

If the full amount to be paid results from applying the rate of article 99.2 of the Special Tax Law to the quantity of electricity supplied or consumed, the “quantity (4)” and “minimum full amount (5)” boxes of the “settlement table” must be completed.

To report these supplies or consumptions without reduction, in the table “breakdown of quotas and declared quantities” the boxes corresponding to the supplies or consumptions “Without tax benefit (industrial uses)” and/or “Without tax benefit (other uses)” must be completed.

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:

For the liquidation and payment of the tax, since the full amount to be paid results from applying the tax rate of article 99.1 of the Special Tax Law to the taxable base (15% of the taxable base), the boxes for “taxable base (1)”, “taxable base (2)” and “full amount (3)” in the “settlement” table must be completed.

To report these supplies or consumptions with reduction, the corresponding boxes must be filled in in the “breakdown of quotas and declared quantities” table.

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:

For the liquidation and payment of the tax if the full amount to be paid results from applying the tax rate of article 99.1 of the Special Tax Law to the taxable base (15% of the taxable base), the boxes for “taxable base (1)”, “taxable base (2)” and “full amount (3)” in the “settlement” table must be completed.

If the full amount to be paid results from applying the rate of article 99.2 of the Special Tax Law to the quantity of electricity supplied or consumed, the “quantity (4)” and “minimum full amount (5)” boxes in the “settlement” table must be completed.

To report these supplies or consumptions with reduction, the corresponding boxes must be filled in in the “breakdown of quotas and declared quantities” table.

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:

For the liquidation and payment of the tax, since the full amount to be paid results from applying the rate of article 99.2 of the Special Tax Law to the amount of electricity supplied or consumed, the boxes for “quantity (4)” and “minimum full amount (5)” in the “settlement” table must be completed.

To report these supplies or consumptions with reduction, the corresponding boxes must be filled in in the “breakdown of quotas and declared quantities” table.

For exempt supplies or consumption:

In the “settlement” box you should not fill in any box.

To report these exempt supplies or consumption, the corresponding boxes must be filled in in the “breakdown of quotas and declared quantities” table.