The Court of Justice of the European Union considers that the tax on the value of electricity production is compatible with Community regulations.

According to a ruling published this Wednesday, the Court points out that the 2008 Directive on the general regime of special taxes does not oppose a national regulation that establishes a tax that levies the production and incorporation into the electrical system of electrical energy in the national territory and whose tax base is made up of the total amount of income obtained, without taking into account the amount of electricity actually produced and incorporated into that system, according to Servimedia.

Thus, the IVPEE would be an indirect tax levied (directly or indirectly) on electricity consumption.

In his opinion, the taxable event of this tax is the production and incorporation into the electricity system of electricity (the production of energy) and that is not perceived by consumers, but by those who produce it.

Furthermore, the Court considers that Directive 2008/118 allows Member States to impose on products subject to excise duties other indirect taxes for specific purposes, provided that these respect the tax rules of Union law.

In September 2018, the Minister of Ecological Transition, Teresa Ribera, announced in Congress the temporary suspension of the 7% tax on electricity generation approved by the PP in 2012 to "alleviate" the electricity bill of homes and companies.

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