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V2465-19 16 September 2019 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · ivpee

The entity owning the installation during the tax period must submit Form 583 for recalculations

A company has enquired as to who is responsible for submitting Form 583 following a recalculation by the CNMC, and whether periods with no energy production must be declared. The Tax Agency has clarified that investment remuneration forms part of the taxable base and that the obligation lies with the owner of the installation for each financial year.

The question raised

Who must file the corresponding declarations for form 583 regarding the new settlements resulting from the publication of Order TEC/1174/2018?

The DGT's ruling

The remuneration for investment and operation forms part of the IVPEE taxable base, as it compensates for income not received from the market. Therefore, it must be declared regardless of whether there was electricity production during the fiscal year. The obligation to file form 583 corresponds to the company that was the owner of the installation during the fiscal years subject to the reassessment.

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