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A query was made regarding whether the tax on the value of electricity production is deductible for Corporate Income Tax (CIT) and Personal Income Tax (IRPF) under the direct estimation regime, and at what point. The Directorate General for Taxes (DGT) ruled that it is a deductible expense following accounting treatment and must be recognised when it becomes due.
Cuestión planteada El consultante plantea si el importe autoliquidado como "Impuesto sobre el valor de la producción de la energía eléctrica", mediante presentación del modelo 583, se considera gasto fiscalmente deducible, en la actividad de producción de energía eléctrica (epígrafe 151.4), tanto para el contribuyente del Impuesto sobre Sociedades, como en el cálculo del rendimiento de la actividad en estimación directa, para los contribuyentes del Impuesto sobre la Renta de las Personas Físicas. Asimismo, teniendo en cuenta que el impuesto mencionado se devenga a 31 de diciembre de cada año, pero que se liquida e ingresa en el mes de noviembre del siguiente año, el consultante pregunta en qué momento dicho gasto es deducible fiscalmente.
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