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A query was raised regarding how to determine the taxable base for electricity supply when the consideration involves not only money but also the transfer of land use. The DGT rules that the special rules for transactions with non-monetary consideration and those for the self-consumption of goods must be applied.
Cuestión planteada Las que se detallan en los hechos.
Para suministros con contraprestación parcial en dinero y parcial en especie, la base imponible es la suma del valor determinado por las reglas de autoconsumo (art. 79.tres) para la parte bonificada, más el precio acordado para el exceso de consumo. Dado que la eléctrica adquiere la energía previamente, la base imponible para la parte bonificada coincide con la de los suministros que ella misma adquiere.
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