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A local council has requested clarification on how to determine the VAT taxable base in an electricity supply contract involving one subsidised party and another subject to pricing based on excess consumption. The Directorate General for Taxes (DGT) explains that if the subsidy is provided in exchange for non-monetary consideration, the rules for determining the taxable base for self-consumption must be applied.
Cuestión planteada Base imponible del Impuesto sobre el Valor Añadido correspondiente a las referidas operaciones.
Si el suministro eléctrico bonificado responde a una contraprestación no dineraria, la base imponible se determinará según el artículo 79.Tres de la Ley 37/1992 (autoconsumo de bienes). En casos de bonificación parcial con pago de exceso, la base imponible será la suma de la contraprestación en especie y el precio acordado por el exceso, sin que este importe sea inferior al coste del suministro.
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