Energy taxes: hydrocarbons (581), electricity (560) and IVPEE (583)

The energy sector bears three state taxes managed by the Tax Agency which are always filed electronically: the Tax on Hydrocarbons (Ley 38/1992, articles 46 to 55, form 581), the Special Tax on Electricity or IEE (Ley 38/1992, articles 89 to 104, form 560) and the Tax on the Value of Electric Energy Production or IVPEE (Ley 15/2012, form 583).

Each one targets a different obligated party. Form 581 is filed by operators in the oil and gas sector (factories, tax warehouses, authorised warehousekeepers). Form 560 is filed mainly by electricity marketers, but also by consumers who buy directly in the market and non-exempt self-consumers. Form 583 reaches any producer who feeds electricity into the grid and charges for it, including a photovoltaic installation of an SME or an individual selling surpluses.

2026 is an atypical year: Royal Decree-laws 7/2026 and 18/2026 have temporarily reduced several rates due to the energy crisis, so the rate in force in the exact month of accrual must be applied. Managora monitors these figures for you in each period.

Taxpayers are manufacturers and owners of factories and tax warehouses (authorised warehousekeepers), in addition to other obligated parties such as registered consignees. Upon importation, the tax is settled at customs, not with form 581. Each establishment needs to be registered in the territorial registry of the managing office and have its CAE code, keep stock accounting and cover the movement of products in the EMCS system (e-AD document).

The settlement period is monthly and the self-assessment is filed within the first 20 calendar days following the month in which the accruals occur. The quota is calculated by headings of the tariffs in article 50 of Ley 38/1992: petrol, diesel, LPG, natural gas, fuel oil or kerosene, in euros per 1,000 litres, per tonne or per gigajoule, depending on the product.

There are partial refunds for professional diesel (hauliers registered in the census of beneficiaries and vehicles) and for agricultural diesel. Between July and September 2026 the rate of this refund is €0, because the rates are reduced to the minimum allowed by Directiva 2003/96/CE (Directive 2003/96/EC) and there is no margin left to refund; in exchange, RDL 18/2026 replaces it in that period with an extraordinary direct aid per litre, with staggered amounts of 10, 15 and 20 cents, managed by the AEAT itself. The beneficiary therefore continues to receive financial compensation.

In the table of this guide you have the ordinary rates and the reduced ones since 22 March 2026. RDL 18/2026 maintains reductions on petrol and diesel between 1 July and 30 September 2026: the exact amount for each month is published by the AEAT on its electronic headquarters.

The IEE taxes the supply and consumption of electricity. It is borne by the final consumer on their bill, but the party who self-assesses form 560 is normally the marketer. Consumers who purchase energy directly in the production market and self-consumers whose energy is not exempt also file their own form 560.

The general rate is 5.11269632% on the same base calculated for the VAT of the supply (including tolls and charges), with minimum quotas of €0.5 per MWh for industrial uses (including agricultural irrigation), vessels moored in port and railways, and €1 per MWh in all other cases. Between 22 March and 31 May 2026 the rate dropped to 0.5% due to RDL 7/2026; from 1 June 2026 the 5.11269632% applies again.

Article 94 of Ley 38/1992 declares exempt, among others, the energy consumed by the owners of renewable production, cogeneration and waste installations of up to 50 MW, and that consumed in the production, transport and distribution facilities themselves. Article 98 adds an 85% reduction of the base for electrolysis, mineralogical and metallurgical processes, agricultural irrigation and industrial activities in which electricity exceeds 50% of the product cost or electricity purchases reach at least 5% of the production value.

These benefits are not automatic: they require prior registration in the territorial registry of the managing office, which assigns the CIE code (13 characters). With the CIE communicated to your marketer, the bill arrives with the exemption or reduction already applied. Form 560 is filed within the first 20 calendar days following the period: quarterly in general and monthly for those who settle VAT monthly. Managora processes the registration and the self-assessments.

The IVPEE is a 7% tax on the total amount received by the producer for the electricity produced and incorporated into the electricity system (measured at the power plant busbars). It affects all technologies and all remuneration schemes: also a photovoltaic installation that sells its production or surpluses to the grid through a contract or market representative.

The tax period coincides with the calendar year. The annual self-assessment (form 583) is filed between 1 and 30 November of the following year. If the value of your production exceeds €500,000 there are four instalment payments (from 1 to 20 May, September, November and February); if it does not exceed it, only one instalment payment, from 1 to 20 November. Anyone who ceases activity between January and October settles with form 588.

2026 novelty: the base for the year is calculated with temporary reductions. Under RDL 7/2026, the remunerations of the first quarter compute only at 90% and those of the second quarter are completely excluded; RDL 18/2026 adds a 30% reduction on the remunerations of the third quarter and 40% on those of the fourth. For small installations this means a single instalment payment, from 1 to 20 November 2026, already reduced.

It is not advisable to let it pass: those who pay these remunerations inform the AEAT with form 591 (annual declaration of operations with taxpayers), so that the production fed into the grid and not declared ends up surfacing.

Filing out of time without a prior requirement generates the surcharges of article 27 of the Ley General Tributaria (General Tax Law): a fixed 1% plus an additional 1% for each full month of delay and, after 12 months, 15% plus late payment interest. If it is the Administration that detects and requires it, the sanctioning route is opened.

Operating without census registration has its own consequences: in hydrocarbons, acting without a CAE is a specific infringement of Ley 38/1992; in electricity, the exemption or the 85% reduction do not apply until the registration is done, so every month without a CIE is overpaid tax that is not always recovered.

If you drag out unfiled periods, regularising voluntarily as soon as possible reduces the surcharge. Managora reviews your situation, files the overdue periods and brings your census registration up to date.

Managora checks if you are obligated and by which form, processes the registration in the territorial registry (CAE or CIE) if you lack it, calculates the quota with the rates in force in each month of accrual (including the temporary reductions of 2026) and files the self-assessment at the AEAT headquarters on your behalf, period by period.

We only need your starting documentation: the CAE or CIE if you already have it, the books or stock accounting in hydrocarbons, the supply details in electricity, or the bills and settlements from the marketer in the case of the IVPEE. You can see the updated amount for each service on the procedure file: form 581, form 560 and form 583.

Order your self-assessment today: Managora prepares it, files it within the deadline and sends you the AEAT receipt.