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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 producida en instalaciones de tecnología renovable, cogeneración o residuos con potencia inferior a 50 MW, siempre que sea consumida por sus titulares. Este beneficio es aplicable independientemente de si el consumo ocurre en la misma instalación de producción o en otra diferente. Para ello, se deben cumplir los requisitos de la LIE y la inscripción en el registro territorial correspondiente según el artículo 102.2.
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