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Impuesto Electricidad: Qué es y cómo se calcula (The Forensic Guide)

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Respuesta rápida

The Electricity Tax (IEE) is a special tax applied to the supply of electrical energy, calculated based on both power and consumption. In Spain, this tax is regulated by the government and appears on all electricity bills, regardless of the provider. It was originally designed to support the coal industry but now serves as a general state revenue source.

En 30 segundos

✓Locate the 'Impuesto sobre la Electricidad' line in the 'Detalle de la factura' section.
✓Verify if the tax rate applied matches the current legal minimum (0.5% or 5.11% depending on current government measures).
✓Check if the tax is being applied to both the power term and the energy term correctly.

Ready for a forensic bill autopsy?

Upload your bill and let our AI find the hidden leaks in your electricity tax and power settings. No registration required.

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AI trained on the Spanish market (~30s)
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Transparencia y fuentes

Authorship, methodology and official sources.

Actualizado: 10 de enero de 2026

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Autoría

Equipo ahorr.ai

Auditoría energética (España)

Metodología orientada a decisión: separar coste fijo/variable, detectar extras y comparar opciones con números claros.

Metodología

→Separamos coste fijo (potencia/término fijo), energía y cargos/impuestos.
→Buscamos sobrecostes típicos: potencia sobredimensionada, servicios extra, lecturas estimadas.
→Damos pasos accionables (qué tocar primero) con ejemplos orientativos, no promesas.
→Enlazamos fuentes oficiales y marcamos lo que puede variar por comercializadora.

Fuentes oficiales

Información orientativa (España). Comprueba condiciones con tu comercializadora: precios, peajes, cargos e impuestos pueden variar.

Qué es impuesto electricidad: qué es y cómo se calcula (sin jerga)

Understanding the IEE doesn't require an accounting degree. It's a special tax, similar to those on alcohol or tobacco, but applied to your electricity supply.

La definición en una frase

The Electricity Tax (IEE) is a state-regulated tax applied to the sum of your contracted power and the energy you consume to encourage efficient energy use.

Dónde aparece en la factura

You will find it in the breakdown section (Detalle de la factura), usually listed just before the VAT (IVA). It is calculated on the subtotal of power and energy.

Por qué importa (dinero, decisiones y trampas típicas)

The IEE is a multiplier. If your base costs are high due to inefficiencies, the tax makes them even higher.

El error más común

Paying tax on 'ghost' power. If your home only ever needs 3.3 kW but you have 5.5 kW contracted, you are paying tax on that extra 2.2 kW every single month, regardless of your usage.

La pista que casi nadie mira

Maintenance services and insurance are often added to the bill. These 'vampire' services not only cost money themselves but can sometimes be included in the calculation base for other charges, inflating your total tax burden.

Cómo comprobarlo en 60 segundos (checklist de auditor)

You don't need to be a forensic expert to spot the red flags. Just look for these specific numbers.

Qué buscar en el PDF

Look for the coefficient 1.0511269632 or a percentage around 5.11%. If you see a different number, it might be due to temporary government reductions or an error by your provider.

Qué anotar para comparar

Note down your 'Potencia punta' and 'Potencia valle'. If these are significantly higher than your actual maximum demand (often shown in a graph on the second page), you have found a leak.

Si quieres certeza: autopsia tu factura y decide con números

Manual checks are good, but a forensic AI audit is definitive.

Qué detecta ahorr.ai

Our AI identifies the exact gap between your contracted power and your real needs. it also flags 'vampire' services and compares your current tax-inclusive rate against the top 3 cheapest tariffs in the Spanish market.

Qué hacer con el resultado

Once you have the report, you can call your provider with specific data to lower your power or switch to a provider that doesn't include hidden services in your tax base.

Forensic Checklist: Auditing your Electricity Tax

✓Locate the 'Impuesto sobre la Electricidad' line in the 'Detalle de la factura' section.
✓Verify if the tax rate applied matches the current legal minimum (0.5% or 5.11% depending on current government measures).
✓Check if the tax is being applied to both the power term and the energy term correctly.
✓Compare your peak power usage with your contracted power to identify over-taxation on fixed terms.
✓Identify if there are 'hidden' maintenance services also being included in the tax base.
✓Decide if a power downgrade is necessary to reduce the fixed portion of the tax.

IEE Calculation Components & Forensic Actions

Component	Impact on Tax	Forensic Action
Contracted Power	Fixed part of the tax base	Reduce power to lower the fixed tax amount
Energy Consumed	Variable part of the tax base	Shift consumption to cheaper periods
Tax Rate	Multiplier applied to the sum	Verify the supplier uses the official BOE rate
Maintenance Services	Often included in the base	Cancel unnecessary 'vampire' services

The IEE is calculated by multiplying the sum of power and energy terms by a specific coefficient (traditionally 5.11269632%).

The Case of the Oversized Apartment

A family living in a 90m² apartment in Madrid was paying their monthly bills without questioning the totals. Upon performing a forensic audit, we discovered they had 4.6 kW of contracted power, yet their actual peak usage never exceeded 2.8 kW. Because the IEE is calculated on both power and consumption, they were paying unnecessary taxes on capacity they never used, compounded by a 'vampire' maintenance service they didn't know they had.

Hallazgos

✓4.6 kW contracted vs actual peaks of 2.8 kW
✓€6.99/month wasted on a hidden 'extra' maintenance service
✓Effective rate of €0.23/kWh (including taxes) vs more efficient market alternatives

No bill handy?

You can still create a profile to track market rates and get alerted when the Electricity Tax rules change.

Related guides

Preguntas frecuentes

It refers to the 'Impuesto Especial sobre la Electricidad' (IEE). It is calculated by applying a percentage (historically 5.11%) to the sum of your power term and your energy consumption term.

The most common error is having a 'potencia contratada' (contracted power) that is much higher than what you actually use. Since the tax applies to the power term, you are paying tax on 'ghost' energy capacity.

You can request a reduction in your contracted power. This directly lowers the fixed cost of your bill and, consequently, the amount of electricity tax you pay every month.

Our AI scans your PDF to extract your actual peak usage and compares it to your contracted power. It then calculates the tax impact of that gap and identifies if you are paying for 'vampire' services that inflate the tax base.

One bill is enough for a basic autopsy, but providing several allows the AI to see seasonal peaks and give you a more accurate recommendation for your ideal power level.

Why trust ahorr.ai?

We don't store your bills, we don't have sales agents, and our AI is specifically trained on the Spanish energy market.

Disclaimers

Informational tool; not financial advice.
We don’t guarantee savings: these are estimates.