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A query was raised regarding whether a company acting as a representative in the electricity market is liable for Electricity Special Tax. The DGT has determined that representatives acting on behalf of others do not carry out the supply activity and, therefore, are not taxpayers.
Cuestión planteada Determinadar si la consultante tiene la condición de contribuyente del Impuesto Especial sobre Electricidad en cada uno de los supuestos planteados.
Los representantes que actúan por cuenta ajena no tienen la consideración de contribuyentes del IEE porque no realizan la actividad de suministro de energía eléctrica. En la representación directa, el contribuyente es el comercializador habilitado que realiza el suministro. En la representación indirecta (en nombre propio), el representante tiene la condición de consumidor y debe soportar la repercusión del impuesto sin poder repercutirla a sus clientes.
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