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The applicant inquires about the tax treatment of electricity generated and consumed within their solar photovoltaic installations. The DGT rules that, depending on the power capacity and the specific regime, the electricity may either be not subject to the tax or be exempt.
Cuestión planteada Tratamiento fiscal a efectos del Impuesto Especial sobre la Electricidad de la electricidad que, habiendo sido generada por la consultante, es consumida por ella.
Si la potencia instalada es igual o inferior a 100 kW, el consumo de la energía producida en la propia instalación no está sujeto al impuesto. Si la instalación está acogida al régimen retributivo específico, la energía producida está exenta siempre que sea consumida por sus titulares, incluso si el consumo ocurre en una instalación diferente. Para aplicar la exención, es necesario inscribirse en el registro territorial correspondiente.
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