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An association of energy retailers has requested a ruling on the taxation of a 'virtual battery' product that accumulates self-consumption surpluses. The Directorate-General for Taxes (DGT) has ruled that these surpluses cannot be offset in subsequent billing periods to reduce the taxable base of the Electricity Special Tax.
Cuestión planteada Se plantean las siguientes consultas:
Los excedentes de energía eléctrica no compensados en el periodo de facturación en que se generaron no pueden compensarse en periodos posteriores, ni siquiera mediante una 'batería virtual'. El suministro de energía procedente de dichos excedentes acumulados no puede acogerse a la exención del Impuesto Especial sobre la Electricidad, por lo que la base imponible no podrá reducirse mediante estos descuentos. En cuanto al IVA, si la 'devolución' supone una contraprestación por la entrega de excedentes, el consumidor adquiere la condición de empresario o profesional y la entrega estará sujeta al impuesto.
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