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A renewable energy producer has enquired whether investment and operating supplements form part of the IVPEE taxable base. The DGT has ruled that they do, as these concepts constitute part of the remuneration for energy production.
Cuestión planteada Confirmar si forman parte de la base imponible del impuesto el suplemento por inversión y el suplemento por explotación.
La base imponible del IVPEE está constituida por el importe total que corresponda percibir al contribuyente por la producción e incorporación al sistema eléctrico. En consecuencia, forman parte de dicha base imponible los ingresos por la venta de energía valorada al precio de mercado, los costes de explotación medios y el valor de la inversión inicial de la instalación tipo. Esto se aplica con independencia de que dichos ingresos se abonen como pago a cuenta por el organismo de liquidación.
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