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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.
Cuestión planteada Implicaciones fiscales en el Impuesto Especial sobre la Electricidad.
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 de hasta 50 MW, siempre que sea consumida por sus titulares. Para beneficiarse, el contribuyente debe solicitar la inscripción en el registro territorial correspondiente. Una vez inscrito, recibirá una tarjeta con el código de identificación de la electricidad (CIE) con la clave de actividad de beneficiario de la exención. Al ser la cuota cero, no hay obligación de presentar autoliquidación.
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