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A fertiliser company asks whether electricity generated for internal use in its production sites is exempt from the Special Electricity Tax. The DGT responds that exemption applies if power, technology and registration requirements are met, regardless of whether consumption occurs at the same or another site.
Cuestión planteada Tratamiento fiscal a efectos del Impuesto Especial sobre la Electricidad de la electricidad que, habiendo sido generada por la consultante, es consumida por ella misma.
La exención del artículo 94.5 de la LIE se aplica a la energía eléctrica consumida por los titulares de instalaciones de tecnología renovable, cogeneración y residuos con potencia instalada inferior a 50 MW. Este beneficio es aplicable aunque el consumo se produzca en una instalación diferente a la de producción. Para ello, se deben cumplir los requisitos y obligaciones de inscripción en el registro territorial previstos en el artículo 102.2 de la LIE.
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