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V1328-20 8 May 2020 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · autoconsumo

Self-consumption with surplus does not trigger Electricity Special Tax or IVPEE under certain conditions

An individual inquired whether installing photovoltaic panels for self-consumption, with surplus energy fed back into the grid, incurs electricity taxes. The DGT ruled that the taxable events for both the IVPEE and the Electricity Special Tax are not triggered.

The question raised

Liability for the Special Tax on Electricity.

The DGT's ruling

The surplus hourly energy from consumers with a simplified compensation mechanism is not considered energy incorporated into the electrical system, therefore no taxable event for the IVPEE occurs. Likewise, if the total installed capacity does not exceed 100 kilowatts, no taxable event for the Special Tax on Electricity occurs for the energy consumed nor for the energy produced. Furthermore, no taxable event for the IEE occurs regarding the energy incorporated into the electrical system.

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