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V1442-14 30 May 2014 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · ivpee

Only producers who feed energy into the grid and receive remuneration are liable for IVPEE

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.

The question raised

IVPEE taxpayer

The DGT's ruling

The taxpayer of the IVPEE is the natural or legal person that produces electricity and incorporates said energy into the transmission or distribution network, receiving the remunerations that form part of the tax base. In the case of two holders, if one of them does not incorporate the energy into the network nor receives the legal remunerations, they are not considered a taxpayer. The tax base shall be the total amount received by the taxpayer for the production and incorporation into the electricity system measured in plant busbars.

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