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A company inquired whether it could apply the tax exemption to all its electricity, including both self-generated and purchased energy. The DGT ruled that the exemption only covers electricity generated by the holder of the installation subject to the specific remuneration regime.
Cuestión planteada - Posibilidad de que la totalidad de la energía eléctrica utilizada por el titular de la instalación, tanto la generada por él, como la adquirida en el mercado pueda acogerse al beneficio fiscal establecido en el artículo 94.5 de la Ley 38/1992, de 28 de diciembre, de Impuestos Especiales.
La exención del artículo 94.5 de la LIE se aplica únicamente a la energía eléctrica consumida por los titulares de instalaciones acogidas al régimen retributivo específico, siempre que haya sido generada por ellos mismos. Este beneficio fiscal no puede aplicarse a la energía eléctrica adquirida en el mercado. No obstante, la exención es aplicable independientemente de si el consumo se produce en la misma instalación donde se genera o en otra diferente, siempre que sea el titular quien la consuma.
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