Exclusion of the RSIF in electric energy exchange operations

The Directorate General of Taxes (DGT) has issued a relevant criterion for companies in the energy sector regarding the application of the Invoice Supply Regulation (RSIF). The ruling analyzes whether electric energy exchange operations linked to the production market must comply with the requirements of this regulation.

What the DGT has resolved

The advisory body has determined that the RSIF is not applicable to electric energy exchange operations associated with the electric energy production market. This criterion is based on current regulations, specifically Articles 28 and 30 of Law 24/2013 and Article 2 of RD 2019/1997.

Furthermore, the resolution establishes that the regulation also does not apply to invoices issued by the National Energy Commission when these are made on behalf of distributors and electric energy producers operating under a special regime. Consequently, if the billing falls within these exclusions, there is no obligation to comply with the provisions of the RSIF.

What it means for you

For companies operating within the electric energy production market, this resolution provides clarity regarding their billing obligations. If energy exchange operations are duly associated with said market, the formalization and registration requirements contained in the RSIF are not enforceable upon them. This represents a clear delimitation of the applicable regulations according to the nature of the energy activity performed.

What should be done

It is necessary to verify whether the entity's billing operations strictly fall within the exclusions mentioned by the DGT. Since the application of the RSIF depends on the correct classification of operations in the production market or under the special regime, it is recommended to analyze the contract structure and the nature of the energy exchanges to ensure that the exemption is applicable to each specific case.