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V1146-24 23 May 2024 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
IVA · batería virtual

Virtual battery energy surpluses cannot be offset in future periods to reduce Electricity Special Tax

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.

The question raised

The following inquiries are raised:

The DGT's ruling

Electricity surpluses not offset during the billing period in which they were generated cannot be offset in subsequent periods, even through a 'virtual battery'. The energy supply derived from such accumulated surpluses cannot benefit from the exemption from the Special Tax on Electricity, therefore the tax base may not be reduced by these discounts. Regarding VAT, if the 'refund' constitutes consideration for the delivery of surpluses, the consumer acquires the status of an entrepreneur or professional and the delivery shall be subject to the tax.

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