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A query was raised regarding whether energy in physical bilateral contracts between the generation and marketing divisions of the same company can be valued at the hourly daily market price for the IVPEE. The DGT ruled that, as there is no contract between independent entities, the daily market price must be used.
Cuestión planteada 1. La energía programada en los contratos bilaterales físicos entre el negocio de generación y el de comercialización de la misma entidad jurídica, ¿puede ser valorada al precio horario del mercado diario español a efectos de determinar la base imponible del IVPEE?
Para la energía negociada en mercados bilaterales, físicos o a plazo, la retribución se fija según el precio de las operaciones contratadas en firme. Sin embargo, cuando la generación y comercialización concurren en la misma persona jurídica sin contrato entre entes diferenciados, el valor de la energía se determinará según el precio que se hubiese fijado de haber sido negociada en el mercado diario.
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