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The consultant asks which IAE heading applies to storing and selling electricity purchased on the market. The DGT states that since energy is transformed chemically and back again, these installations constitute production rather than mere storage.
Cuestión planteada Se desea saber el epígrafe que corresponde a la actividad de almacenamiento y posterior venta de electricidad que previamente ha sido adquirida en el mercado, y si, en este caso, le correspondería el grupo 631 de la sección primera de las Tarifas del Impuesto sobre Actividades Económicas, relativo a los "Intermediarios del comercio".
Los sistemas de almacenamiento con baterías realizan una transformación de la energía eléctrica en energía química y su posterior reconversión, por lo que no son almacenes o depósitos. Al realizarse un proceso de transformación cuyo producto final es la energía eléctrica, constituyen una instalación industrial de producción. Por tanto, deben tributar en el epígrafe 151.4 de la sección primera de las Tarifas. El pago de esta cuota faculta para la comercialización del producto obtenido sin necesidad de alta en rúbricas comerciales.
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