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A company owning high-voltage networks has requested clarification on whether it must comply with formal obligations regarding Electricity Special Tax (IEE). The Directorate-General for Taxes (DGT) has ruled that invoicing access tolls to retailers is not subject to the tax, although exceptions apply if the facility owner is a taxpayer due to their own consumption.
Cuestión planteada ¿Tiene la sociedad consultante que cumplir con alguna obligación formal en relación con el Impuesto Especial sobre la Electricidad?
Los peajes facturados por una distribuidora a una comercializadora no están sujetos al IEE, ya que el hecho imponible ocurre cuando el suministro se realiza al consumidor final. No obstante, si el titular de la instalación de distribución tiene un único punto de suministro y adquiere electricidad para su propio consumo, será contribuyente por dicha energía según el artículo 96.4 de la LIE. En ese caso, deberá inscribirse en el registro territorial, presentar el modelo 560 y autoliquidar el impuesto.
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