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V0348-15 30 January 2015 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto especial sobre la electricidad

Electricity tax contributor depends on who controls production

The DGT answers that the key factor is who assumes control over electricity generation in a rental of generators.

The question raised

Who assumes the status of electricity manufacturer in the situation consulted, the owner of the generator sets or the lessee?

The DGT's ruling

If the lessee orders the production of electricity and manages the means and consumption, they are the taxpayer by virtue of consuming energy generated by themselves. If the lessor provides an integral service and directs the production, they are the energy supplier and, therefore, the taxpayer. The direction of production implies the self-management of the means of production and the consumption of fuel or human resources.

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