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Tax settlement and payment

Find out about tax obligations for the settlement and payment of the tax.

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Tax rate

In general, the tax rate in Article 99.1 of the Excise Tax Law is 5.11269632%. However, this tax rate was:

  • 0.5% for supplies or consumption accrued between September 16, 2021 and December 31, 2023.
  • 2.5% for supplies or consumption accrued between January 1, 2024 and March 31, 2024.
  • 3.8% for supplies or consumption accrued between April 1, 2024 and June 30, 2024.

On the other hand, the tax rate of article 99.2 of the Excise Tax Law is 0.5 euros per megawatt-hour (if the electricity is intended for industrial uses because it is carried out at high voltage or in industrial plants or installations) or 1 euro per megawatt-hour (if the electricity is intended for other uses).