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A query was raised regarding how to obtain the Electricity Identification Code (CIE) to exempt electricity consumption for auxiliary services at a photovoltaic plant. The DGT clarifies that the exemption only applies if the electricity is generated by the owner of the installation subject to the specific remuneration regime.
Cuestión planteada Aclaración respecto a la forma de proceder para obtener, si fuera necesario, el correspondiente Código de Identificación de la Electricidad (CIE) para beneficiarse de una posible exención por la electricidad que se requiere para atender las necesidades energéticas de los servicios auxiliares del parque fotovoltaico.
La exención del artículo 94.5 de la LIE se aplica a la energía eléctrica generada por los titulares de instalaciones en régimen retributivo específico, independientemente de si el consumo ocurre en la misma instalación o en otra. No es aplicable la exención si la electricidad se adquiere en el mercado o si se usa para servicios que no son la producción propiamente dicha. Para beneficiarse, se debe disponer de un CIE con la clave de actividad 'L0: fábricas de electricidad en régimen retributivo específico'.
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