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An electricity retailer has inquired whether amounts deducted via the production remuneration reduction mechanism (Royal Decree-Law 17/2021) should be excluded from gross income when calculating the fee for the use of local public domain. The Directorate-General for Tax (DGT) has ruled that they should not, as only deductions expressly provided for by law are permitted.
Cuestión planteada Si a efectos de la determinación del importe de la tasa, y el cálculo de los ingresos brutos procedentes de la facturación, los importes percibidos por las entidades de comercialización de electricidad integradas en un grupo, que le son automáticamente detraídos por aplicación del mecanismo de "minoración de la retribución de la actividad de producción de energía eléctrica"" recogido en el artículo 4 del Real Decreto-ley 17/2021, no deben considerarse como ingresos que formen parte de los ingresos brutos procedentes de la facturación a que se refiere el artículo 24.1.c) del TRLRHL.
Para determinar el importe de la tasa según el artículo 24.1.c) del TRLRHL, se deben computar los ingresos brutos de facturación por los servicios de suministro. No procede disminuir dichos ingresos por el importe de la minoración de la retribución de la actividad de producción de energía eléctrica del RD-ley 17/2021. Solo pueden aplicarse las deducciones específicamente detalladas en el propio artículo 24.1.c) del TRLRHL.
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