FAQs

According to Article 96 of the Excise Tax Law, an electricity production facility is a taxpayer if it consumes the electricity it generates or supplies it to a consumer. By carrying out any of these acts, you are required to register as a “taxpayer” in the Territorial Registry.

However, an electricity production facility that is limited to supplying the electricity it generates to a person or entity other than the consumer is, for this reason, neither a taxpayer nor required to register as a “taxpayer” in the territorial registry.

A beneficiary of the exemption provided for in article 94.5 of the Tax Law, which requires the CIE “L0”, must also register as a taxpayer, with CIE “LC”, for carrying out the taxable event provided for in article 92.1.b) of the Law, that is, for consuming the electricity generated by himself.

A beneficiary of the exemption provided for in article 94.7 of the Tax Law, which requires the CIE “L1”, in the case raised must also register as a taxpayer, with CIE “LC”, for carrying out the taxable event provided for in article 92.1.b) of the Law, that is, for consuming the electricity generated by himself.

No. In this case, you are not a taxpayer, so you do not need to register as such.

You must only have the CIE L1, as a beneficiary of the exemption of article 94.7 of the Law.

These producers have the dual status of taxpayer (article 96.4 of the Tax Law) and beneficiary of exemption.

A beneficiary of the exemption provided for in article 94.7 of the Tax Law, which requires the CIE “L1”, in the case raised must also register as a taxpayer, with CIE “LC”.