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A gas supplier has enquired whether revenue from gas supplies to cogeneration plants should be subject to the local public domain occupation tax. The Directorate-General for Taxes (DGT) has ruled that if the gas is used as a raw material for electricity generation, such revenue does not form part of the taxable base.
Cuestión planteada En relación con el gas suministrado a las plantas de cogeneración, ¿qué ingresos de los obtenidos por dicho suministro deben formar parte de la base de la tasa por utilización privativa o aprovechamiento especial del dominio público local y queda sujetos al tipo del 1,5 por 100? En particular, ¿deben incluirse también los ingresos por los servicios de suministro de gas del que resulte, por el proceso de cogeneración, energía térmica transmitida a la industria adyacente?
Los ingresos por suministro de gas a plantas de cogeneración no se incluyen en los ingresos brutos de facturación para la tasa del 1,5% si el gas se emplea íntegramente como materia prima para la generación de energía eléctrica. Esta exclusión se aplica para evitar la doble tributación, incluso si del proceso se obtiene de forma accesoria energía térmica. El suministro de gas no tributa por la tasa de ocupación de dominio público si su transporte no ocupa suelo, subsuelo o vuelo municipal.
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