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V3920-15 9 December 2015 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto especial sobre la electricidad

Energy consumed by photovoltaic installations of up to 100 kW is not subject to Electricity Tax

A query is made as to whether energy generated by solar photovoltaic installations is subject to the Special Electricity Tax. The DGT determines that the consumption of electricity produced by generators with a capacity equal to or less than 100 kW is not subject to the tax.

The question raised

Question raised 1. Whether solar photovoltaic installations have the status of generators or sets of electrical energy generators and, therefore, the electrical energy generated by them could be not subject to the tax under the provisions of Article 93 of Law 38/1992, of December 28, on Special Taxes.

The DGT's ruling

The consumption of electrical energy by generators or sets of generators with a total capacity not exceeding 100 kW is not subject to the tax pursuant to Article 93 of the LIE. For installations with a capacity exceeding 100 kW, consumption may be subject to the tax but exempt if the requirements of Articles 94.5 or 94.7 of the LIE are met. The supply of electricity to third parties for their own consumption is subject to the tax, regardless of the capacity of the generator.

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