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A query was raised regarding whether companies with grouped photovoltaic plants that consume their own energy are subject to the Electricity Special Tax. The DGT ruled that, as the power exceeds 100 kW, they cannot benefit from non-liability and must submit self-assessments even if they are 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.
El consumo de energía generada por el propio productor constituye hecho imponible si la potencia total del conjunto de generadores supera los 100 kW. Para beneficiarse de exenciones, los titulares deben estar inscritos en el registro con el código de identificación de la electricidad (CIE) correspondiente. Los contribuyentes están obligados a presentar la autoliquidación mediante el modelo 560, incluso si la cuota a ingresar es cero por aplicar exenciones.
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