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A company purchasing energy directly from the production market for its own industrial use has queried whether it must pay the special fee for the use of local public domain, which is intended for energy supply companies. The Directorate-General for Taxes (DGT) ruled that the company is a consumer rather than an operating company, meaning the special quantification regime does not apply.
Cuestión planteada Si la consultante, como agente directo del mercado energético en su modalidad de consumidor directo en mercado y que dedica la energía adquirida exclusivamente para su actividad industrial, puede ser considerada como sujeto pasivo de la Tasa por aprovechamiento especial del dominio público local a favor de empresas explotadoras de servicios de suministros de interés general establecida por el ayuntamiento, teniendo en cuenta que la consultante no desarrolla actividades de explotación, distribución o comercialización de energía eléctrica.
El régimen especial de cuantificación de la tasa (1,5% de los ingresos brutos) no se aplica a consumidores directos en mercado, ya que no son empresas explotadoras de servicios de suministro. Si la red de distribución para llevar la energía al consumidor transcurre por el dominio público municipal, la empresa podría estar sujeta a la tasa por aprovechamiento especial, pero su importe debe calcularse mediante la regla general y no la especial. La distinción radica en que el consumidor adquiere energía para su propio uso y no para suministro a terceros.
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