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An electricity cooperative has enquired whether there is a minimum sale price for the tax or if it can be applied to the cost. The DGT clarifies that the tax base is the total amount received for the production and integration of energy into the grid.
Cuestión planteada Saber si existe algún precio mínimo a efectos tributarios al que se deba vender la energía eléctrica, o si por el contrario, el tipo del 7% se aplica sobre los ingresos de venta de energía, pudiendo el precio ser el de coste.
El contribuyente es quien produce energía eléctrica e incorpora dicha energía a la red de transporte o distribución. La base imponible se constituye por el importe total que corresponda percibir por la producción e incorporación al sistema eléctrico, medida en barras de central. En los casos en que se devengue el impuesto, formarán parte de la base imponible los ingresos por la venta de la energía valorada al precio del mercado, los costes de explotación medios y el valor de la inversión inicial de una instalación tipo para una empresa eficiente.
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