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V0949-22 29 April 2022 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · autoconsumo sin excedentes

IEE exemption may apply to self-consumption without surplus if registration requirements are met

The inquirer asks about the tax implications regarding the Special Tax on Electricity when acquiring a premises with a self-consumption photovoltaic installation that does not feed surplus energy back to the grid. The DGT explains that energy consumed by holders of renewable installations of up to 50 MW is exempt, provided it is generated by themselves.

The question raised

Tax implications regarding the Special Tax on Electricity.

The DGT's ruling

The exemption under Article 94.5 of the LIE applies to electricity produced in renewable technology, cogeneration, or waste facilities with a capacity of up to 50 MW, provided it is consumed by their holders. To benefit, the taxpayer must request registration in the corresponding territorial register. Once registered, they will receive a card with the electricity identification code (CIE) containing the activity key for the exemption beneficiary. As the tax rate is zero, there is no obligation to submit a self-assessment.

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