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A company operating a solar photovoltaic plant has enquired whether it is liable for Special Electricity Tax when consuming part of its own energy. The DGT has ruled that it is a taxpayer due to self-consumption, although it may be exempt if certain requirements and procedures are met.
Cuestión planteada 1. ¿Está realizando alguno de los hechos imponibles regulados en el Impuesto Especial sobre la Electricidad y, por ende, la consultante tiene la condición de contribuyente a efectos del Impuesto?
El consumo de la electricidad generada por el propio productor constituye un hecho imponible, convirtiéndolo en contribuyente. No obstante, existe una exención para la energía consumida por titulares de instalaciones en régimen retributivo específico, siempre que sea generada por ellos mismos. Para aplicar la exención, es necesario estar inscrito en el registro con el código de identificación de la electricidad (CIE) correspondiente. El contribuyente debe presentar la autoliquidación mediante el modelo 560, incluso si la cuota resultante es cero.
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