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Modelo 560: Special Tax on Electricity (Impuesto Especial sobre la Electricidad)

Modelo 560: Special Tax on Electricity (Impuesto Especial sobre la Electricidad) is filed with Agencia Tributaria. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: from €29.

Self-assessment return for the Impuesto Especial sobre la Electricidad (IEE, special tax on electricity): Ley 38/1992 LIIEE arts. 89-104 plus RD 1165/1995 RIIEE. Rate of 5,11269632 % on the taxable base, with minimum amounts of 0,5 €/MWh (industrial) and 1 €/MWh (all other uses). Taxpayer: electricity retailers registered in the Registro Territorial. 85 % reduction under art. 98 LIIEE for energy-intensive industrial uses. Filed monthly (INCN over 6M €) or quarterly, days 1-20 of the following month.

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Estimated total cost
from €29
Managora's fee
€35.09 (21% VAT incl.)
Tasa (official government fee)
No tasa payable
Processing time
Monthly (INCN over 6M €) or quarterly, days 1-20 of the following month (art. 44 RIIEE).
Where it is filed
Agencia Tributaria ↗
What you receive
Application

Cost breakdown: Our fee 29 €, no tasa (official fee). On top of that, whatever Impuesto Especial sobre la Electricidad results from the return (5,11 % on the base, with minimum amounts per MWh, variable)..

Modelo 560: Special Tax on Electricity (Impuesto Especial sobre la Electricidad): how is it filed?

  1. 1Answer the questions in the chat (around 12 minutes).
  2. 2We calculate the net base and the amount due = base x 5,11269632 %.
  3. 3We check the minimum amount (0,5 / 1 €/MWh).
  4. 4Payment of 29 €.
  5. 5Sign the mandate from your mobile.
  6. 6We file the modelo 560 online with the AEAT (Spanish Tax Agency).

Which documents do you need?

  • •Prior registration in the Registro Territorial for the IEE (art. 102 LIIEE plus art. 131 RIIEE).
  • •Register of supplies and self-consumption (Annex to Orden HFP/1124/2022).
  • •Certificates of industrial use for the 85 % reduction (art. 98).
  • •Supporting evidence of renewable self-consumption under 100 kW (exemption under art. 94.7).

Legal basis and things to bear in mind

  • Legal framework: Ley 38/1992 LIIEE arts. 89-104 plus RD 1165/1995 plus Orden HFP/1124/2022.
  • Rate of 5,11269632 % with minimums of 0,5 / 1 €/MWh (art. 99 LIIEE).
  • 85 % reduction under art. 98 (energy-intensive industry).
  • Exemptions under art. 94 (renewable self-consumption, rail transport, agricultural use).

Modelo 560: Special Tax on Electricity (Impuesto Especial sobre la Electricidad): frequently asked questions

Modelo 560: Special Tax on Electricity (Impuesto Especial sobre la Electricidad): how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is from €29: Our fee 29 €, no tasa (official fee). On top of that, whatever Impuesto Especial sobre la Electricidad results from the return (5,11 % on the base, with minimum amounts per MWh, variable).. Managora's fee is €35.09, 21% VAT included (€29.00 net + €6.09 VAT). This procedure carries no official tasa.

Modelo 560: Special Tax on Electricity (Impuesto Especial sobre la Electricidad): how long does it take?

Monthly (INCN over 6M €) or quarterly, days 1-20 of the following month (art. 44 RIIEE).

Modelo 560: Special Tax on Electricity (Impuesto Especial sobre la Electricidad): which documents do I need?

You need to have to hand: Prior registration in the Registro Territorial for the IEE (art. 102 LIIEE plus art. 131 RIIEE)., Register of supplies and self-consumption (Annex to Orden HFP/1124/2022)., Certificates of industrial use for the 85 % reduction (art. 98)., Supporting evidence of renewable self-consumption under 100 kW (exemption under art. 94.7).. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Agencia Tributaria. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Agencia Tributaria ↗.

Shall we get started with «Modelo 560: Special Tax on Electricity (Impuesto Especial sobre la Electricidad)»?

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