Obligation to declare the electricity tax in case of self-consumption of electric energy
Taxable event in the electricity tax is defined for two cases:
– The supply of electric energy to a person or entity that purchases electricity for its own consumption.
– Consumption by the producers of electric energy of that electricity generated by themselves.
Therefore, the sale of electricity by a producer to a distributor or commercial company does not accrue the tax. Nevertheless, taking into account the case b), the part of the electric energy that is produced but not sold because small losses take place does fit within this scenario, thus being subject to the tax such losses or self-consumption.
This is the case raised in the consultation submitted by a producer of electric energy who is the owner of seven facilities benefiting from the specific compensation scheme. Said producer sells all the energy that produces but borne some small losses, so he wants to know if is obliged to the submission of the tax return on a regular basis (Form 560).
In this sense, the response of the DGT is clear to the extent that losses of electric energy do mean the consumption by the own producer, thus becoming taxpayer of the tax with the obligation to file the Form 560, regardless of that if complies with the requirements for the application of any exemption the amount of the tax quota would be zero. For such purposes, reminds the DGT that the taxpayer must request the registration in the territorial registry corresponding to the Office Manager of Excise Duties that will assign a CIE (Electricity Establishment Code).
On the other hand, in terms of tax exemptions, provides the article 94, paragraph 5 of the law that the electric energy consumed by the owners of electric energy production facilities under the specific compensation scheme in accordance with the sectoral legislation shall be exempt. For such purposes, this energy must have been generated by themselves without fit in the scope of the exemption the electric energy acquired in the market.
In addition, mentions DGT that the exemption should apply to the energy consumed by holders of the facilities under the specific compensation scheme, regardless of whether consumption occurs in the plant which produces electricity or in another. As a requirement it must be under CIE code with the key activity L0: factories of electricity in specific remuneration scheme.
Finally, the taxpayer ask about the application of any exemption on the electric energy that is acquired to third parties for the performance of its facilities, whereupon recalls the DGT that article 94.7 declared exempt: “the electric energy consumed in the production facilities of electricity for the realization of such activity, as well as the electric energy supplied to the production facilities, transport and distribution of electric energy for the realization in such facilities of these activities”, by what the same would be of application in the present case.
Attached is a copy, in Spanish, of the binding tax ruling number V3020-16, of June 28, 2016.
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