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A distribution companies association seeks clarification on the taxation of the Special Electricity Tax in various production and supply scenarios. The DGT outlines the applicability, taxpayer status, and self-declaration and registration obligations depending on consumer type and installation regime.
Cuestión planteada Determinadas cuestiones en relación con la tributación del Impuesto Especial sobre la Electricidad en determinados supuestos.
El suministro de energía a consumidores finales está sujeto al impuesto, siendo contribuyentes los productores habilitados. No está sujeto el suministro a sujetos del mercado para su posterior distribución o comercialización. En el caso de autoconsumo por parte del productor, este será contribuyente y deberá presentar autoliquidación (modelo 560) si no goza de exención. Para beneficiarse de exenciones, los titulares deben inscribirse en el registro territorial y obtener un Código de Identificación de la Electricidad (CIE).
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