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A company operating a solar photovoltaic plant has queried whether the sale of energy and its own self-consumption render it a taxpayer for the Electricity Special Tax. The DGT has ruled that the self-consumption of generated energy does constitute a taxable event, although certain exemptions may apply.
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 suministro de energía a comercializadoras no es hecho imponible, pero el consumo de la propia electricidad generada por el productor sí lo es. El titular de la planta es contribuyente del impuesto por dicho autoconsumo. No obstante, puede aplicar exenciones si cumple los requisitos de la LIE y está inscrita en el registro con el código CIE correspondiente. Para beneficiarse de las exenciones, debe haber solicitado el CIE en plazo o cumplir con la normativa de registro territorial.
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