From February this year the electricity companies are obliged to inform the Agencia Tributaria (Tax Office) of all electricity consumption in an effort to identify illegal rentals and/or hidden industrial or commercial activity.
In February the electricity companies are obliged to disclose the electricity accounts, the names of customers on the contracts, the “catrastral” reference (a form of Council Tax) for the property and details of its location for every one of the estimated 25 million contracts existing in Spain.
The 159 Model “Declaración Informativa Anual de Consumo Energía Eléctrica» must be completed by the electricity companies annually and apart from the customer´s name requires their occupation and NIE/NIF. In addition, by providing the “catastral” and the names of all those who pay IRPF on the property, in addition to those living in the property, the Tax Office (known as Hacienda) will be able to identify contracts for electricity in a different name to the owner which may indicate an undeclared property rental.
