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The DGT answers that the key factor is who assumes control over electricity generation in a rental of generators.
Cuestión planteada ¿Quién asume la condición de fabricante de la electricidad en la situación consultada, el propietario de los grupos electrógenos o el arrendatario?
Si el arrendatario ordena la producción de electricidad y gestiona los medios y consumos, es el contribuyente por consumir la energía generada por él mismo. Si el arrendador presta un servicio integral y dirige la producción, es el suministrador de la energía y, por tanto, el contribuyente. La dirección de la producción implica la ordenación por cuenta propia de los medios de producción y los consumos de carburante o recursos humanos.
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