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A photovoltaic energy producer asks whether it can use only the inverter's nominal power to calculate the IAE rate under heading 151.4. The DGT responds that if energy transformation occurs in battery systems, these must be considered part of the activity and their power must be included in the generator power calculation.
Cuestión planteada Se plantea, a efectos del cálculo de la cuota del epígrafe 151.4 de las tarifas, si se puede considerar únicamente la potencia nominal del inversor de la planta fotovoltaica como la potencia en generadores.
Para el epígrafe 151.4 del IAE, el elemento tributario es exclusivamente la potencia de los generadores. Dado que en las instalaciones de almacenamiento con baterías se realiza una transformación de la energía eléctrica en química y viceversa, estas no son simples almacenes, sino instalaciones directamente afectas a la actividad industrial. Por tanto, si se realiza dicha transformación, la potencia de los generadores de las baterías debe incluirse en el cómputo de la potencia de los generadores para determinar la cuota.
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