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A company asked whether its battery energy storage systems could be considered warehouses for IAE purposes. The DGT replied that since these systems involve converting electrical energy into chemical energy and vice versa, they constitute industrial activities in the production of electricity.
Cuestión planteada Se desea saber:
Los sistemas de almacenamiento con baterías no son simples almacenes, ya que transforman la energía eléctrica en energía química y luego la reconvierten en eléctrica. Por tanto, constituyen instalaciones industriales de producción de energía eléctrica clasificables en el epígrafe 151.4. Si la actividad es híbrida o autónoma, el sujeto debe tributar por la potencia de los generadores en dicho epígrafe, lo que le faculta para la comercialización del producto sin alta adicional en rúbricas comerciales.
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