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The applicants, owners of a 1.5 MW photovoltaic grouping, inquire whether they must pay tax on the electricity consumed from their own production. The DGT responds that, as the power exceeds 100 kW, they do not qualify for non-liability and must self-assess the tax, although they may be entitled to exemptions.
Question posed: Tax treatment for the purposes of the Special Tax on Electricity of electricity which, having been generated by the applicants, is consumed by themselves.
The consumption of electricity generated by the producers themselves constitutes a taxable event if the total power of the set of generators exceeds 100 kW. To benefit from exemptions, the owners must be registered in the registry with the corresponding electricity identification code (CIE). Taxpayers are obliged to submit the self-assessment using form 560, even if the resulting amount is zero due to the application of exemptions.
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