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An energy distribution company planning to produce photovoltaic electricity asks whether the tax exemption extends to its group companies. The DGT responds that the exemption applies only to the owner's consumption of the production installation.
Cuestión planteada Posibilidad de aplicar la exención del Impuesto Especial sobre la Electricidad recogida en el apartado 5 del artículo 94 de la Ley 38/1992, de 28 de diciembre, de Impuestos Especiales.
La exención del artículo 94.5 de la LIE requiere que la energía sea producida por instalaciones de tecnología renovable, cogeneración o residuos con potencia inferior a 50 MW y que sea consumida por el propio titular de dicha instalación. El beneficio fiscal no es aplicable a la energía destinada al consumo de sociedades del grupo que sean distintas de la sociedad titular de la instalación de producción. La exención se aplica a la electricidad generada por ellos mismos, independientemente de si el consumo ocurre en la misma instalación o en otra diferente, siempre que el consumidor sea el titular.
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