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A renewable energy company enquired whether investment and operating supplements, paid as advance payments, form part of the IVPEE taxable base. The DGT ruled that they do, as the taxable base consists of the total amount due for electricity production and integration into the power system.
Cuestión planteada Confirmar si forman parte de la base imponible del impuesto la retribución percibida por el suplemento de inversión y el suplemento de explotación, abonada con el caracter de pago a cuenta.
La base imponible del IVPEE está constituida por el importe total que corresponda percibir al contribuyente por la producción e incorporación al sistema eléctrico de energía eléctrica. Por tanto, forman parte de dicha base los ingresos por la venta de energía, los costes de explotación medios y el valor de la inversión inicial, con independencia de que sean abonados con carácter de pago a cuenta por el organismo encargado de la liquidación.
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