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The consultant asks which IAE heading applies to storing and selling electricity purchased on the market. The DGT replies that since energy is transformed chemically and back again, it is not mere storage but a production activity.
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, 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 existir un proceso de transformación donde el producto final es 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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