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A company asks how to classify and allocate the IAE quota for a reversible pumping station using solar and grid energy. The DGT determines that pumping activity is classified as hydroelectric production with a 50% quota reduction, and solar generation is separately taxed at the municipal level.
Cuestión planteada En qué epígrafe de las Tarifas del Impuesto sobre Actividades Económicas debe clasificarse la actividad descrita. Cómo se determina la cuota. En el caso de que la central de almacenamiento por bombeo reversible esté en un municipio distinto al de la planta fotovoltaica, ¿cómo se reparte la cuota?
La actividad de una central de bombeo reversible se clasifica en el epígrafe 151.1 (Producción de energía hidroeléctrica), tributando al 50% de la cuota de dicho epígrafe, independientemente de la fuente de energía usada para el bombeo. Si existe también producción solar, esta se clasifica en el epígrafe 151.4. La cuota por la producción solar se tributa en el municipio donde se desarrolle dicha actividad y la de la central de bombeo en el municipio donde esta radique.
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