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A company in the wind energy sector has enquired whether the amounts payable due to the reduction of excess electricity market remuneration under Royal Decree-Law 17/2021 are subject to VAT. The Directorate-General for Taxes (DGT) has ruled that these payments are not taxable transactions because they do not constitute consideration for the supply of goods or services.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la liquidación practicada a la consultante en virtud del Real Decreto-ley 17/2021.
Las cantidades abonadas por los productores de energía eléctrica debido a la medida del Real Decreto-ley 17/2021 no se satisfacen en una relación de intercambio de operaciones recíprocas sujetas al IVA. Estos pagos son transferencias de fondos por imperativo legal para financiar costes del sistema y desajustes del mercado, sin ser la contraprestación de ninguna entrega de bienes o prestación de servicios. Por tanto, no hay sujeción al impuesto ni modificación de la base imponible de operaciones previas.
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