Electricity Tax Exemption - IBERDROLA
  • My home
  • Business
  • Homeowners Associations
  • Big Companies
  • Contact
    • English
    • Euskara
    • Castellano
  • Logout Logout
Logo Iberdrola
      • Electricity Plans
        • Stable Plan
        • Choose 8 Hours Plan
        • Night Plan
        • Summer Plan
        • Energy Wallet
        • All Plans
      • Light Services
        • Electrical Home Protection
        • Payment Protection Plus
        • Home Assistance
        • All Electricity Services
      • More
        • Electricity New Supply
        • Plan Comparison
        • Electrical Installation
        • Iberdrola Customers
        • How Can I Pay My Bills?
        • Optimise Your Capacity
      • Stable Plan, the same price every day

        Find out

        Choose 8 Hours Plan. Choose when to save

        Save money
      • Gas Plans
        • Home Gas Plan
        • Home Gas Plus Plan
        • Second Home Gas Plan
        • All Plans
      • Gas Services
        • Gas Maintenance Pack
        • Payment Protection Plus
        • Home Assistance
        • All Gas Services
      • More
        • Gas New Supply
        • Gas Self Reading
        • Gas Installation
        • Gas Bill
        • How Can I Pay My Bills?
      • Home Gas Plan, enjoy the warmth of your home

        Pack Plan Gas Hogar, disfruta del calor de tu hogar
        Find out

        Read your gas meter online

        Ahora puedes hacer tu lectura desde la web, muy fácil
        More info
      • For Your Electric Vehicle
        • Home Charging
        • Recharge Outside the House
        • Electric Vehicle Plan
        • Consultation With an Expert
        • Smart Mobility
      • The Iberdrola solution for your electric vehicle

        Find out

        Drive more and pay less

        More info
      • Solar
        • Install Your Solar Panels
        • Solar Plan
        • Smart Solar
      • Produce your own renewable energy

        Calculate your offer

        A price for customers with solar panels

        More info
      • Home Automation
        • Smart Lighting
        • Smart Thermostat
        • Smart Assistant
        • Smart Climate Control
        • Smart Consumption Monitor
        • Smart Home
      • Climate Control
        • Air Conditioning
        • Aerothermal Energy
        • Electrical Boilers and Heaters
        • Gas Boilers and Heaters
        • Smart Clima
      • More Efficiency
        • Energy Certificate
        • More Efficiency
      • At home, control everything from your mobile

        Meet Smart Home

        The perfect temperature, spending just enough

        Meet Smart Clima
      • More Iberdrola
        • Together Against Cancer
        • Sport and Woman
        • Cyber Security
      • Saving Tips
        • See All
        • Electricity Tips
        • Gas Tips
        • Self-consumption
        • Energy Saving
        • Sustainability
        • Electric Transportation
      • Supporting women's sport

        Find out more

        Discover Iberdrola energy

        Go to Blog
      • Light Plans
        • Commerce Plan
        • Catering Plan
        • Stable Plan
        • Night Plan
        • Summer Plan
        • Winter Plan
        • 3.0 Plan
        • All Plans
      • Light Services
        • SME Support Service
        • Payment Protection for Self-employed Persons
      • More
        • Electricity New Supply
        • Plan Comparison
        • Your Electric Bill
        • Electrical Installation
      • Energy during business hours

        Find out more

        Make kitchen savings in your business

        Find out more
      • Gas Plans
        • Business Gas Plan
        • Business Gas Plan Plus
        • All Plans
      • Gas Services
        • SME Support Service
        • Payment Protection for Self-employed Persons
      • More
        • Gas New Supply
        • Gas Installation
        • Gas Bill
      • The best Gas Plan for your business

        Find out more
      • For Your Electric Vehicle
        • Smart Mobility
      • Business Recharge Solution

        Find out more
      • Solar
        • Smart Solar
        • Solar Plan
      • Smart Solar: your renewable energy

        Calculate your offer
      • Energy Efficiency
        • Energy Audit
        • Energy Certificate
        • Lighting Solutions
        • Capacitor Banks
      • Climate Control
        • Boiler Upgrading
      • Assess the energy efficiency of your business

        Find out more

        Energy savings with our tailored proposals

        Find out more
      • Electricity Plans
        • Stable Plan
        • Homeowners Association Plan
        • All Plans
      • Electricity Services
        • Homeowners Associations Assistance
      • More
        • Electricity New Supply
        • Electrical Installation
        • Your Electric Bill
        • How Can I Pay My Bills?
        • Reactive Energy
      • An electricity plan tailored to you

        Find out more

        Protection and security for your residents' association

        More info
      • Gas Plans
        • Gas Plan for Condominiums
        • Gas Plan Plus for Condominiums
        • All Plans
      • Gas Services
        • Homeowners Associations Assistance
      • More
        • Gas New Supply
        • Gas Installation
        • Gas Bill
        • How Can I Pay My Bills?
      • Gas plan for residents' associations

        Find out more

        Protection and security for your residents' association

        More info
      • Electric Mobility
        • Recharge Solution for Communities of Owners
        • Solucion recarga con nueva acometida
        • Smart Mobility
      • Charging point in your residents' association

        Find out more
      • Solar
        • Smart Solar
        • Solar Plan
      • Generate your own energy

        Find out more
      • Energy and Environmental Efficiency
        • Energy Certificate
      • Equipment and Facilities
        • Capacitor Banks
        • Lighting Solutions
        • Boiler Upgrading
      • Energy efficiency in your residents' association

        Auditoría Energética
        Find out more
      • Electricity & Gas
        • Electricity & Gas
      • Installations
        • Electrical Installation
        • Gas Installation
        • Low-voltage Supplies
      • More Information
        • Curenergía
        • Information on the Energy Market
        • Hydrocarbons Tax on Natural Gas
        • Electricity Tax Exemption
      • Electric Mobility
        • Smart Mobility
      • Solar
        • Iberdrola Smart Solar
      • Energy Efficiency
        • Energy Audit
        • Transformation Stations
        • Capacitor Banks
        • Lighting Solutions
        • All Services
      • Climate Control
        • Boiler Upgrading
      • Customer Area Advantages
        • Client Area Advantages
Contact
  • English
  • Euskara
  • Castellano
  • My home
  • Business
  • Homeowners Associations
  • Big Companies
Access
Logout </div> </div> </nav> </div> <div class=
You are at | 
  •  
  •  Big Companies   
  •  Electricity & Gas   
  •  More Information   
  •  Electricity Tax Exemption 

Electricity Tax Exemption

 

  • Electricity Tax Exemption
  • Frequently asked questions

Act 28/2014, dated 27 November [PDF] (Spanish version) establishes that, as from 1 January 2015, customers who use electricity for the purposes set out below may be entitled to an 85% reduction of the tax base for the Electricity Tax:

  • Chemical reduction and electrolytic processes.
  • Mineralogical processes. 'Mineralogical processes' shall mean the processes classified in Division 23 of Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation (EEC) No 3037/90 as well as certain EC Regulations on specific statistical domains.
  • Metallurgic processes. 'Metallurgical processes' shall mean the processes relating to metal production and its preparation, as well as the production of forged, pressed, embossed and stretched pieces, laminated rings and mineral powder products, treatment of surfaces and heat treatment casting, coking, priming, stress-relieving or other heat treatments.
  • Industrial activities when electricity consumption accounts for more than 50% of the cost of a product.
    'Cost of a product' shall mean the addition of total purchases of goods and services plus personnel costs plus the consumption of fixed capital. This cost is calculated per unit on average.
    'Cost of electricity' shall mean the actual purchase value of electricity or the cost of production of electricity if it is generated in the business, including all taxes except deductible VAT.
  • Agricultural irrigation.
  • Industrial activities when purchases or consumption of electricity accounts for at least 5% of production value. For these purposes:
    • Purchases or consumption of electricity shall mean: the actual cost of electricity acquired or consumed, including all taxes except deductible VAT.
    • Production value: it shall be comprised of the net revenues, plus the change in stocks, partly-finished and finished goods.
      'Cost of a product' shall mean the addition of total purchases of goods and services plus personnel costs plus the consumption of fixed capital. This cost is calculated per unit on average.
      'Cost of electricity' shall mean the actual purchase value of electricity or the cost of production of electricity if it is generated in the business.

It also establishes that the following shall be exempt:

  • Electricity supplied in the context of diplomatic or consular relations.
  • Electricity supplied to international organisations recognised as such in Spain, and by members of such organisations, within the limits and under the conditions laid down by the international conventions establishing such organisations or by headquarters agreements.
  • Electricity supplied to the armed forces of any State party to the North Atlantic Treaty, other than Spain, for civilian staff accompanying them or for supplying their messes or canteens.
  • Electricity supplied in the context of an agreement concluded with non-member countries or international organisations, provided that such an agreement is allowed or authorised with regard to exemption from VAT.
  • Electricity consumed by the owners of electricity production facilities covered by the specific remuneration scheme in accordance with sectoral legislation.
  • Supplied electricity that has been generated by fuel cells.
  • Electricity consumed at electricity production, transport and distribution facilities for the sole purpose of such activities.

The Act 1074/2014, dated 19th December 2014 [PDF] (Spanish version) and Order HAP/2489/2014, dated 29 December 2014 [PDF] (Spanish version) provide that beneficiaries of the reductions and exemptions set out in Act 28/2014 must ask to be included in the territorial registry of the State Tax Administration Agency's Special Taxes Management Office corresponding to the place where their establishment operates, or at the Department of Special Taxes of the competent District Council if their establishment is located in the Basque Country or the Provincial Government of Navarre State Treasury or District Councils.

Once you have completed all the procedures, the corresponding tax authority will provide you with a Registration Card which, for each facility, shall state the CUPS, date of application, CIE (Electricity Identification Code), information identifying the owner of the facility and, when applicable, the percentage of electricity to be used in the activity receiving the tax benefit.

Frequently asked questions

1. How can I benefit from an exemption from or reduction of the tax base for the Electricity Tax?

You have to send Iberdrola a copy of your territorial registry Registration Card with the Electricity Identification Code (CIE).

2. How do I get a Registration Card from the Territorial Registry?

You must ask to be included in the territorial registry of the State Tax Administration Agency's Special Taxes Management Office corresponding to the place where your establishment operates, or at the Department of Special Taxes of the competent District Council if your establishment is located in the Basque Country or the Provincial Government of Navarre State Treasury or District Councils. Once you have completed all the procedures, the corresponding tax authority will provide you with a Registration Card which, for each facility, shall state the CUPS, date of application, CIE (Electricity Identification Code), information identifying the owner of the facility and, when applicable, the percentage of electricity to be used in the activity receiving the tax benefit.

3. What is the Electricity Identification Code (CIE)?

It is a code that identifies those registered in the Territorial Registry of the State Tax Administration Agency's Special Taxes Management Office or the Department of Special Taxes of the competent District Council. It defines the activity of the supply point. The code appears on the Territorial Registry Registration Card and includes the CUPS, date of application, CIE (Electricity Identification Code), information identifying the owner of the facility and, when applicable, the percentage of electricity to be used in the activity receiving the tax benefit.

4. If I already benefited from an exemption from the Electricity Tax prior to 1/1/15, do I still have to apply for a Territorial Registry Registration Card with the Electricity Identification Code (CIE)?

Yes. Until 30/09/2015 you can continue benefiting from your original exemption until 1/1/15 under the CAE (Activity and Establishment Code) that you obtained at the time. After the transition period, you will have to send Iberdrola a copy of your new Territorial Registry Registration Card with the Electricity Identification Code (CIE).

5. When and how is it going to be applied?

Exemption from or reduction of the tax base for the Electricity Tax will be applied to all your electricity bills as from the date specified on the Territorial Registry Registration Card, as long as you have provided Iberdrola with a copy of the card.

6. Will exemption from or reduction of the tax base for the Electricity Tax be applied to all my electricity consumption?

It will depend on what is stated on your Registration Card. Whenever it is applicable, the Registration Card will state the percentage of electricity that your supply earmarks for the activity receiving the tax benefit. Iberdrola will apply the exemption from or reduction of the tax base for the Electricity Tax based on said percentage on your bill.

7. How can I send Iberdrola a copy of the Territorial Registry Registration Card?

Information on how to send the documentation is available through any of our usual channels.

FOLLOW US
  • YouTube
  • Facebook
  • Twitter
CLIENTS APP Discover its advantages here
  • App Store
  • Google Play
NEED HELP?
  • Your home | 900 225 295
  • clientes@iberdrola.es
  •  Give your opinion
ELECTRICITY RATES
  • Night Plan
  • Choose 8 Hours Plan
  • Stable Plan
  • Electric Vehicle Plan
  • Comparator of Light Plans
GAS RATES
  • Home Gas Plan
  • Home Gas Plan Plus
  • 2nd Home Gas Plan
USEFUL INFORMATION
  • Your bill
  • Sign up for electricity
  • Sign up for gas
  • Charging point
FOLLOW US
  • YouTube
  • Facebook
  • Twitter
CLIENTS APP Discover its advantages here
  • App Store
  • Google Play
  • Site map
  • Legal information and cookie policies
  • Privacy Policy
  • Cookie configuration
  • Accessibity
  • Become a commercial partner
  • Iberdrola.com

 

© 2021 Iberdrola Clientes S.A.U.