Tax advice for electricity producers
We specialise in the tax and administration of electricity generation: solar, wind and cogeneration plants, and any other installation that sells energy to the grid.
What we do
Everything a generating installation needs
For companies that own plants, groups with several installations and individuals who produce and sell energy.
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Electricity generation tax
Instalment payments and the annual return on form 583, with the tax base calculated installation by installation from the payments for each period, and form 588 if you stop the activity.
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VAT, corporate and personal income tax
The returns of the producing company or of the individual owner, including the depreciation of the installations and the other items specific to the activity.
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Accounting
Bookkeeping under the Spanish General Accounting Plan, annual accounts and their filing, tracking income by installation.
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Plant structure
One company per plant, buying and selling projects and holding structures to group several installations.
The tax, year by year
What is changing
- 2026
The rate stays at 7 %, but the tax base is reduced: 90 % of the payments for the first quarter are included, none for the second, 70 % for the third and 60 % for the fourth.Royal Decree-laws 7/2026 and 18/2026
- 2027
Instalment payments continue and, in November, the annual return for 2026 is filed with those reductions.
- 2028
The rate falls to 0 % and the obligation to file returns and instalment payments for this tax disappears.Royal Decree-laws 18/2026 and 25/2026
Until then, each payment has its own transitional rules. We apply them installation by installation.
Form 583 deadlines
When it is filed
| Return | Deadline |
|---|---|
| First instalment (January to March) | 1–20 May |
| Second instalment (first half-year) | 1–20 September |
| Third instalment (first nine months) | 1–20 November |
| Fourth instalment (full year) | 1–20 February of the following year |
| Single instalment, if the previous year's production value did not exceed €500,000 | 1–20 November |
| Annual return | 1–30 November of the following year |
All these deadlines are in our tax calendar for your phone. Source: Spanish Tax Agency.
Frequently asked questions
Producers' questions
If your case is different, write to us and we'll look at it with your figures.
- When does the electricity generation tax disappear?
- From 2028 the rate is 0 % and there will be no returns or instalment payments to file for this tax. Until then they are still filed, with the 2026 base reductions.
- What is the single instalment on form 583?
- If the previous year's production value did not exceed €500,000, a single payment is made instead of four, from 1 to 20 November, for the first nine months of the year.
- How is the tax base calculated?
- It is the total amount you are entitled to receive for producing electricity and feeding it into the system, calculated separately for each installation. In 2026 the quarterly reductions also apply.
- I have several plants. Should I group them?
- It depends on the number of installations, the partners and your plans. We study it with your figures before recommending a structure.
Quote
Let us review the tax position of your installations
Written quote within 24 hours, with no obligation.