The special tax on electricity is a tax of an indirect nature that falls on the consumption of electricity and levies, in a single phase, the supply of electricity for consumption, as well as the consumption by the producers of that electricity generated by themselves (article 89 of Ley 38/1992 and RD 1074/2014). They are subject to the tax:

a) The supply of electrical energy to a person or entity that acquires electricity for its own consumption

b) The consumption by the producers of electrical energy of that electricity generated by themselves.

The tax base is that which would have been determined for the purposes of Value Added Tax, excluding the amounts of the electricity tax itself.

The special tax on electricity is a concerted tax that is governed by the same substantive and formal rules established in Ley 38/1992. The special tax on electricity levy corresponds to the Foral Council of the Historic Territories when: a) the supply point of the person or entity that acquires electricity for its own consumption is located in the Basque Country; or, b) the self-consumption by electricity producers in the Basque Country (article 33 of Ley 12/2002 and Ley 7/2014).