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V5430-16 22 December 2016 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto especial sobre la electricidad

Liability for Electricity Special Tax depends on who directs energy production

A query was raised regarding whether the lessor or the lessee should be considered the taxpayer for the Electricity Special Tax in the context of generator rentals. The DGT ruled that liability depends on which party assumes the direction and responsibility for the production of electricity.

The question raised

Cuestión planteada ¿Quién asume la condición de contribuyente en la situación consultada, el arrendador de los grupos electrógenos o el arrendatario?

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