Excise duty on electricity
Content
Where does the duty apply and which operations is it imposed on?
Consumption or own consumption of electrical energy throughout Spain.
Case where no liability arises: consumption by generators or sets of generators with a total power of not more than 100 kilowatts (kW).
Exemptions
- Diplomatic supplies, international organisations and members of the North Atlantic Treaty Organisation.
- Supply of electricity generated by fuel cells.
- Own consumption by installations under the special remuneration scheme, or with renewable technology or co-generation and own consumption in installations for the production, transport and distribution of electrical energy solely for the purpose of carrying out those activities.
Rates of duty
The taxable base will be the same as that for value added tax. In periods without actual consumption, the duty is not charged.
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Reductions of 85% according to use, in certain cases.
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100% reduction on the energy directly supplied to vessels moored in port, excluding private pleasure craft.
The tax rate is 5.11269632%, as a general rule. Exceptionally, the rate is 0.5 % if the supply or consumption period was between 16 September 2021 and 31 December 2023, 2.5 % if the supply or consumption period is between 1 January 2024 and 31 March 2024, and 3.8 % if the supply or consumption period is between 1 April 2024 and 30 June 2024.
Payment
Monthly or quarterly self-assessment Form 560
, within twenty days of the end of the period.
Registration and records
In the territorial register of the place where the activity is carried out, or of the tax domicile. This is mandatory for taxpayers and beneficiaries of exemptions and reductions, who must provide their supplier with the Electricity Identification Code (CIE) card to prove entitlement. Beneficiaries of the 100% reduction are not required to register.
