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A query was raised regarding who is liable for the IVPEE tax in a solar plant with two owners. The DGT has determined that only the party that produces energy and feeds it into the transmission or distribution grid while receiving the corresponding remuneration is the taxpayer.
Cuestión planteada - Contribuyente del IVPEE
El contribuyente del IVPEE es la persona física o jurídica que produzca energía eléctrica e incorpore dicha energía a la red de transporte o distribución, percibiendo las retribuciones que forman parte de la base imponible. En el caso de dos titulares, si uno de ellos no incorpora la energía a la red ni percibe las retribuciones legales, no tiene la consideración de contribuyente. La base imponible será el importe total percibido por el contribuyente por la producción e incorporación al sistema eléctrico medida en barras de central.
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