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A company that acquires the entire assets of another through universal succession seeks clarification on how to comply with the Tax on the Value of Electricity Production. The DGT indicates that the 2018 tax return must be filed on behalf of the dissolved entity, and the rules for instalment payments must be followed for 2019.
Cuestión planteada Solicita conocer cómo debe cumplir con sus obligaciones tributarias en relación con la declaración anual del ejercicio 2018 y los pagos fraccionados del ejercicio 2019 respecto del Impuesto sobre el valor de la producción de energía eléctrica.
Como sucesora universal, la consultante debe presentar e ingresar en noviembre de 2019 la autoliquidación del IVPEE del ejercicio 2018 en nombre de la entidad extinguida. Para los pagos fraccionados de 2019, se calcularán según la producción medida en barras de central, minorada por las retribuciones del primer trimestre de 2019. Los pagos se realizarán en mayo, septiembre, noviembre y febrero, salvo que la producción total del año anterior no supere los 500.000 euros, en cuyo caso solo se liquidará el pago de noviembre.
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