Spain: Filings for special taxes due in early 2025

Certain communications and procedures for special taxes must be completed in early 2025

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January 22, 2025

Certain communications and procedures for special taxes must be completed in early 2025:

Special tax on electricity

Owners of establishments that benefit from any reductions or exemptions from the special tax on electricity (IEE) must communicate to the electric energy suppliers and to the management office of the IIIE during the first two months (January and February) of 2025, the amount of energy actually consumed during the year 2024 that may benefit from exemption or reduction of the taxable base of the IEE so that the rectification of the tax quotas passed on can be carried out when the amount of the same does not coincide with that of the quotas that would have been due.

Special tax on hydrocarbons – natural gas

In the first four months (from January to April) of 2025, final consumers of natural gas must inform their suppliers and the IIEE management office of the percentage of natural gas consumed in 2024 in the event that each of the reduced rates is applicable to them.

Special tax on coal

In the first four months (from January to April) of 2025, final consumers of coal must inform their suppliers (taxpayers) and the IIEE management office of the percentage of coal consumed in 2024 in the event that the reduced rate is applicable to them.

Read a January 2025 report (Spanish) prepared by the KPMG member firm in Spain

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