Electricity Tax. Exemption of the electric energy produced by the holders of the facilities.
Binding tax ruling V1573-19, issued by the Spanish Excise duties General Tax Sub-directorate last June 25, 2019.
Electricity trading companies offer to their customers the installation of photovoltaic panels to promote electric self-consumption. This transaction is carried out under two different ways:
- Selling and installing, at the customer’s home, photovoltaic panels intended for self-consumption.
- Installing and leasing, at the customer’s home, photovoltaic panels intended for self-consumption.
Section 5 of article 94 of Law 38/1992, of December 28, on Excise Duties, states that “it will be exempt under the conditions established by regulation:
- The electrical energy consumed by the owners of the renewable energy, cogeneration and waste electrical energy production facilities whose installed capacity does not exceed 50 megawatts (MW).”
After reading this article, it is possible to consider whether the exemption of the Special Tax on Electricity included in section 5 of article 94 of Law 38/1992, of December 28, on Special Taxes, is applicable when the client does not own of the photovoltaic installation, but he is a lessee of the same.
At this point, this Body refers to Royal Decree 413/2014, of June 6, which regulates the activity of electric power production from renewable energy sources, cogeneration and waste, whose article 39, in its second section states:
“2. In the case of the facilities for whose authorization the Central State Administration is competent, the request for prior registration will be addressed to the General Directorate of Energy and Mining Policy and presented by the holder of the installation or by whoever represents him, understood as such to the owner, lessee, hydraulic concessionaire or holder of any other right that links him with the exploitation of an installation. This request shall be accompanied by the data included in Annex X.
Based on this article, this Body understands that, the holder of the electricity production facilities can be both the owner, as the lessee, the hydraulic concessionaire or the holder of any other right that links him with the operation of an installation.
Therefore, this General Sub-Directorate understands that, if the sector regulations allow the lessee of an installation to be registered as the holder of the same in the Administrative Registry of electrical energy production facilities, the tax regulations do not prohibit the lessee from appearing as the holder of the installation in the corresponding Registry may benefit from the exemption case established in Article 94.5 of the Law 38/1992, of December 28, on Excise Duties.
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