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An electricity producer sells its energy to a related party at daily market prices and uses derivative products with third parties to hedge fluctuations. The DGT rules that the hedging of such fluctuations does not form part of the tax base.
Cuestión planteada Determinación de la base imponible del Impuesto sobre el Valor de la Producción de la Energía Eléctrica.
La base imponible del IVPEE está constituida por el importe total que corresponda percibir por la producción e incorporación al sistema eléctrico. En operaciones entre vinculados, la retribución no podrá ser inferior al valor de mercado. No obstante, la cobertura de fluctuaciones de precios mediante productos derivados con terceros no forma parte de la base imponible, debiendo integrarse únicamente el precio del mercado vigente en el momento de la entrega.
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