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An energy supplier has requested clarification on which invoice components constitute the taxable base for Electricity Special Tax and VAT. The DGT has ruled that the leasing of equipment is not part of the special tax base, although it is subject to VAT.
Cuestión planteada Base imponible sobre la que ha de aplicarse el Impuesto Especial sobre la Electricidad y el Impuesto sobre el Valor Añadido.
La base imponible del Impuesto Especial sobre la Electricidad incluye la contraprestación por el suministro de energía, los márgenes de comercialización, la potencia contratada y los peajes de acceso a la red, pero excluye el alquiler de equipos de medida. Por su parte, la base imponible del IVA comprende el importe total de la contraprestación, incluyendo el término fijo de potencia, el peaje, el coste de la energía, el margen de comercialización, el alquiler de equipos y el propio Impuesto Especial sobre la Electricidad.
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