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V3783-15 30 November 2015 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto especial sobre la electricidad

Determination of the taxable base of the Electricity Tax in the self-consumption of energy generated by the company itself

A cogeneration company asks how to calculate the tax base for the electricity it produces and consumes within its own installation, given that it does not have a meter for that portion. The DGT indicates that the consumed energy is the difference between the energy produced and the energy fed into the grid, and its tax base shall be the market value.

The question raised

Question posed: Calculation of the taxable base corresponding to that part of the electrical energy which, produced by the applicant, is consumed within the installation, taking into account that it does not have a meter to measure said energy.

The DGT's ruling

The electrical energy consumed by the producer is the portion of the produced energy that is not fed into the grid. To quantify it, the producer must have a generation meter or calculate it via equivalent electrical yield, in addition to a meter for the energy sold. The tax base shall be that which would have been determined for VAT purposes for an onerous supply between unrelated parties, i.e., the amount of consideration that would have been paid between independent parties.

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