Sector specialisation: energy taxation and regulation
A line of technical specialisation developed in professional practice within the energy sector. It is not a stand-alone sector boutique: it is evidence of specialist knowledge in one of the most technical areas of Spanish tax law.
Excise duties, hydrocarbons and customs
- Hydrocarbon tax and other energy excise duties.
- Audits, assessment decisions and penalty files.
- EMCS, SILICIE and SIANE systems: electronic movement documents and accounting obligations.
- Surpluses and losses in tax warehouses; reduced-rate diesel and evidence of its end use.
- Tax warehouses, non-customs warehousing regime and customs guarantees.
Energy and environmental taxation
- Tax on the value of electricity production (IVPEE).
- Hydroelectric levy and levy on the use of inland waters.
- Regional environmental taxes and situations of double taxation.
- Classification of energy facilities as real estate of special characteristics.
- Tax incentives and reliefs for renewable energy facilities.
Related regulation
- National Energy Efficiency Fund (FNEE) and Energy Saving Certificates (CAE).
- Emissions trading scheme (ETS 1 and ETS 2).
- Carbon Border Adjustment Mechanism (CBAM).
- Renewable fuels and advanced biofuels: tax treatment.
- State aid and EU law limits on national taxation.
Refunds and pass-on of taxes
- Refund of the regional band of the hydrocarbon tax.
- Standing of the final consumer and of the party bearing the passed-on tax.
- Evidence of the economic pass-on of the tax and burden of proof.
- Corrective invoicing and enforcement of economic-administrative decisions.
This specialisation was developed within the professional practice described in the profile. All examples are generic and disclose no confidential information about any company or client.
Work is carried out on the basis of the facts and documentation provided. Where a matter requires activities reserved to qualified professionals — in particular court representation and advocacy — it must be handled by the corresponding admitted professional.
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