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Una empresa de producción de energía fotovoltaica consulta si para calcular la cuota del epígrafe 151.4 del IAE puede usar solo la potencia nominal del inversor. La DGT responde que, si en los sistemas de baterías se realiza una transformación de la energía eléctrica, estos deben considerarse instalaciones afectas a la actividad y su potencia debe incluirse en el cómputo de la potencia de los generadores.
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