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A company has requested clarification on whether natural gas consumed in a heat recovery boiler, as part of a cogeneration system, is exempt from taxation. The DGT ruled that only the gas feeding the turbine to produce electricity and heat is exempt, whereas gas used in the boiler must be taxed.
Cuestión planteada Si la exención establecida en la letra c) del apartado 2 del artículo 51 de la Ley 38/1992, de 28 de diciembre, de Impuestos Especiales (BOE de 29 de diciembre) es aplicable a todo el gas natural consumido en tales instalaciones de cogeneración, incluido el gas natural consumido en la caldera de recuperación.
El gas natural destinado a la turbina puede gozar de la exención por cogeneración en centrales combinadas, cumpliendo los requisitos de registro. Sin embargo, el gas inyectado en la caldera de recuperación no está exento porque su fin es exclusivamente generar vapor y calor, no electricidad. Este segundo gas debe tributar al tipo de usos con fines profesionales.
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