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A company inquired whether its activity of selling energy exclusively to end consumers should be classified under heading 659.9. The DGT ruled that, as the energy is for direct use or consumption, it constitutes retail trade and must be taxed under said heading.
Cuestión planteada La sociedad consultante plantea si, dado que vende energía exclusivamente a últimos consumidores y no vende a otros sujetos del sistema ni efectúa operaciones de intercambio internacional, su actividad comercial podría estar clasificada en el epígrafe 659.9 de la sección primera de las Tarifas del Impuesto.
Si la energía se comercializa exclusivamente a consumidores finales para su propio consumo, la actividad es comercio al por menor y se clasifica en el epígrafe 659.9. No obstante, si la energía es objeto de reventa, como en el caso de los gestores de cargas del sistema, la actividad es comercio al por mayor y debe clasificarse en el epígrafe 619.9. La clasificación final dependerá de las circunstancias concretas de la actividad ejercida.
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