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An electric power company enquired whether payments received in 2019 due to settlements for the 2017 and 2018 financial years should be subject to the 2019 IVPEE. The DGT ruled that they do not form part of the 2019 taxable base as they correspond to production from previous years.
Cuestión planteada Conocer si las liquidaciones recibidas en el primer semestre del año 2019, correspondientes a los ejercicios 2017 y 2018, forman parte de la base imponible del impuesto del ejercicio 2019.
Las liquidaciones de la CNMC por diferencias en el precio de mercado de los ejercicios 2017 y 2018 no forman parte de la base imponible del IVPEE del ejercicio 2019. Esto se debe a que dichas cantidades no corresponden a retribuciones ligadas al proceso de producción o incorporación de energía eléctrica del año 2019. El contribuyente debe instar la rectificación de las autoliquidaciones de los ejercicios a los que realmente pertenecen los ingresos.
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