Key Benefits:
The circumstances in the electricity production sector have, since always, made it necessary to give this economic activity a particular system of taxation on taxes which have traditionally been The Committee on Economic and Monetary Affairs and Industrial Policy has taken a number of amendments.
In the field of the latter, the production of electrical energy is classified in group 151 of section 1. of the tax rates, approved by Royal Decree-Law 1175/1990 of 28 September 1990, and its particular system of taxation is essentially contained in the notes common to that group 151.
One of the most prominent aspects of this particular tax regime has been traditionally given in the reduction of the quota for hydroelectric power stations, which lack a reserve thermal, when These are for any circumstance, thus interrupting their normal production process; such a reduction is now regulated in Note 4. of the common to the said group 151.
For your part, note 5. The same is a new reduction to be applied in those cases where any plant has to decrease its production as a result of the electric power production programs established by
Both of these reductions are intended, therefore, to adjust the taxation of the production of electrical energy to the real possibilities of the respective plants, possibilities that are beyond the will or theoretical capacity of the taxable person. It is, however, an adjustment , since initially each central is taxed according to its theoretical capacity of production, in such a way that the reductions come to restore an unadjusted situation of origin, that compels the subject (i) a tax quota which may not coincide with the one which it really has to pay.
In this context, the co-existence of both reductions, together with the special management regime for the tax on economic activities, both in terms of the objective aspects of the tax, and in terms of the Subjective, in whose field the census management in charge of the State Tax Administration, with the tax management in charge of the Councils, make it necessary to establish specific rules that allow to apply correctly the reference reductions.
Thus, it is necessary to regulate the calculation of the reductions, the form and means of accreditation of the stops of the power plants of electric power, the material application of those and the compatibility of both.
In its virtue, under the provisions of the final provision of the Royal Legislative Decree 1175/1990, of September 28, prior to the favorable report of the National Commission of Local Administration, according to the State Council, on a proposal from the Minister for Economic Affairs and Finance, and after deliberation by the Council of Ministers at its meeting on 23 December 1992,
DISPONGO:
Article 1. Reduction by stop of hydroelectric power plants.
1. In accordance with the provisions of footnote 4. of the common to group 151 of Section 1. of the Tariff of the Tax on Economic Activities, approved by Royal Legislative Decree 1175/1990, of 28 September, when a hydroelectric plant, which lacks a thermal reserve, is stopped for any cause except for the provided for in footnote 5. of the common to the same group 151, for more than 30 alternate or continuous days within the same year, a reduction of the proportional share shall be applied to the temporary standstill period. Where the tax period is lower than the calendar year, the minimum stop time of the plant to be able to enjoy the reduction shall be one twelfth of the tax period.
2. To calculate the amount of the reduction, a percentage shall be fixed which corresponds to the number of days of stopping, in respect of the total number of days in which the tax period concerned is integrated.
This percentage will be applied to the tax liability of the central bank affected by the stop, made up of the tariff quota, the increase coefficient and the provincial surcharge in force during the tax period. the stop occurs, constituting the result of such application the amount of the reduction.
3. The reduction shall be requested by the taxable person in writing addressed to the Administration or, where appropriate, Delegation of the State Agency of Tax Administration corresponding to the territorial area in which the plant is located. That application, specifying the amount of the reduction, shall be submitted within the month of January following the year in which the stops are produced, and the supporting documents for the dates of standstill shall be attached to it. resumption of the service, resulting from the production records of the taxable person.
4. Once the application referred to in the previous paragraph has been lodged, and without prejudice to the checks carried out during the period of limitation of the tax, the Delegate of the State Administration of Tax Administration shall give the (a) an administrative act, incorporating the reduction to the tax system corresponding to the year following the year in which the stops occurred.
5. The entity that is assigned the tax management shall deduct from the tax liability corresponding to the tax period referred to in the preceding paragraph the amount of the reduction recorded in the Matricula.
Article 2. Reduction by programming of REDESA.
1. In accordance with the provisions of footnote 5. of the common to group 151 of Section 1. of the Tariff of the Tax on Economic Activities, approved by Royal Legislative Decree 1175/1990, of 28 September, when, as a consequence of the programming of production of electrical energy established by the Spanish Electric Network, Company A>, there will be a decrease in the production of any plant below 70 per 100 of its production capacity within the same tax period, a reduction of the proportion proportional to that decrease will be applied; to This effect shall be understood as production capacity resulting from power in generators of the plant.
2. To calculate the amount of the reduction, a percentage shall be fixed which corresponds to the reduction in production experienced in respect of the production capacity defined in the preceding paragraph. This percentage will apply to the tax liability of the central bank affected by the decrease in production, consisting of the tariff quota, the increase coefficient and the provincial surcharge in force in the tax period. the reduction in production takes place, constituting the result of such an application, the amount of the reduction.
3. The reduction shall be requested by the taxable person in writing addressed to the Administration or, where appropriate, Delegation of the State Agency of Tax Administration corresponding to the territorial area in which the plant is located. That application, specifying the amount of the reduction, shall be submitted within the month of January following the year in which the production decrease occurs, and the same shall be attached to the accrediting certification of the said application. decrease, issued to the effect by
4. Once the application referred to in the previous paragraph has been lodged, the provisions of paragraphs 4 and 5 of the preceding Article shall apply.
Article 3. Concurrency of reductions.
When at a central level, the two factual assumptions provided for in Notes 4 are present within the same tax period. and 5. of the common to group 151 of Section 1. of the tax rates, the taxable person shall submit a single application for a reduction in the period and form provided for in Articles 1.3 and 2.3 of this Royal Decree. This request shall specify the amount of each of the reductions, calculated in accordance with the provisions of Articles 1.2 and 2.2 above.
The single application shall be accompanied by the documentation required in Articles 1.3 and 2.3 of this Royal Decree, and once that has been submitted, the provisions of Article 1 (4) and (5) shall apply in respect of both reductions.
Article 4. Excess reduction.
In those cases where, by application of the provisions of any of the foregoing articles, the tax liability to be satisfied is less than the amount of the reduction, or reductions, that minorates, or the amount of the excess reduction shall be returned to the taxable person by the entity carrying out the duties levied on the Economic Activities Tax in the municipality in which the centre in question is situated.
Article 5. Cessation of the exercise of the activity.
In the cases of cessation of the exercise of the activity of a central bank, the request for reduction, or reductions, corresponding to the tax period in which the aforementioned cessation occurs will be presented together with the appropriate Article 6 (1) of Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 26 July 1991 laying down detailed rules for the management of tax on economic activities. In such cases, the full amount of the reduction, or reductions, shall be returned to the taxable person in the terms indicated in the previous article.
First transient disposition. Cease the exercise of the activity prior to the entry into force of this Royal Decree.
1. Where a central bank ceases to carry out its activities before the date of entry into force of this Royal Decree, the application for reduction or reductions to be made shall be submitted within the month following that date.
2. The plants which cease to be employed after the date of entry into force of this Royal Decree shall, where appropriate, submit a request for a reduction or reduction in the form and time limit laid down in this Regulation. Article 5 thereof.
Second transient disposition. Transitional arrangements for the assumption that this Royal Decree will enter into force after 31 December 1992.
In the event that the present Royal Decree will enter into force after 31 December 1992, the application for reduction or reduction for the 1992 financial year will be submitted by 15 February 1993.
Single end disposition. Authorisation to the Minister for Economic Affairs and Finance and entry into force.
1. The Minister for Economic Affairs and Finance is hereby authorized to make any necessary provisions in order to implement and develop this Royal Decree.
2. This Royal Decree shall enter into force on the day following that of its publication in the Official Journal of the State.
Given in Madrid to 23 December 1992.
JOHN CARLOS R.
The Minister of Economy and Finance,
CARLOS SOLCHAGA CATALAN
