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A cogeneration plant has enquired whether gas supplied prior to Royal Decree-Law 15/2018, but for which payment is due after its entry into force, can benefit from the new tax exemption. The DGT has ruled that this is possible, provided all regulatory requirements are met.
Cuestión planteada Tratamiento a dar al gas suministrado con anterioridad a la entrada en vigor del Real Decreto-ley 15/2018, de 5 de octubre, de medidas urgentes para la transición energética y la protección de los consumidores, pero cuyo pago es exigido con posterioridad a dicha entrada en vigor.
El devengo del impuesto sobre hidrocarburos en contratos de suministro oneroso ocurre cuando es exigible el precio en cada periodo de facturación. Dado que las circunstancias del tributo se determinan en el momento del devengo, el gas destinado a producir electricidad en centrales combinadas puede beneficiarse de la exención del artículo 51.2.c) de la LIE, aunque el suministro sea anterior a la reforma, siempre que el pago sea exigible con posterioridad a la misma. La parte del gas destinada a energía térmica útil seguirá tributando según el tipo impositivo correspondiente.
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