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The applicant inquired whether surplus electricity fed into the grid under a self-consumption scheme with compensation is subject to the IVPEE. The DGT ruled that since this energy is not considered incorporated into the electricity system, the taxable event does not occur.
Cuestión planteada Sujeción al Impuesto sobre el valor de la producción de la energía eléctrica por la energía horaria excedentaria vertida a la red del sistema eléctrico.
La energía horaria excedentaria de los consumidores acogidos al mecanismo de compensación simplificada no tiene consideración de energía incorporada al sistema eléctrico. Por tanto, no se produce el hecho imponible del IVPEE respecto de dicha energía. Este criterio se basa en el apartado 4 del artículo 14 del Real Decreto 244/2019.
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