El IVPEE en manos del Tribunal de Justicia de la UE
En comunión con los operadores del sector y profesionales en la materia, esperábamos que ocurriera lo que ha sucedido la semana pasada: el Tribunal Superior de Justicia de la Comunidad Valenciana (TSJCV) ha planteado una serie de cuestiones prejudiciales al Tribunal de Justicia de la Unión Europea (TJUE) relativas a la posible vulneración del Impuesto sobre el Valor de la Producción de la Energía Eléctrica (IVPEE) y de la norma nacional de la que emana (Ley 15/2012) sobre las Directivas comunitarias que regulan la tributación de los productos energéticos, la electricidad y los impuestos especiales, así como otros productos de índole medio ambiental.
El TSJCV considera que el IVPEE incide en ámbitos dispuestos, de forma clara e inequívoca, por la normativa emanada del Derecho Comunitario, tales como el medio ambiente, los impuestos especiales y, el sector de la energía eléctrica.
En particular, las cuestiones prejudiciales, y con ello, la posible vulneración del IVPEE con el derecho comunitario se han planteado ante la ausencia de alineación sobre cuatro fundamentos:
- Que, pese a su regulación como impuesto directo, la naturaleza y elementos esenciales del IVPEE son propios de un impuesto indirecto, esto es, un impuesto sobre el consumo, al gravarse la electricidad producida e incorporada al sistema eléctrico para ser utilizada por sujetos distintos de su productor.
- Que, pese a tener, nominalmente, una finalidad específica, como es la finalidad medioambiental, el IVPEE es, esencialmente, un impuesto sin fin específico, recaudatorio, no extra-fiscal, cuyo objetivo último, y pudiéramos decir único, es la reducción del déficit tarifario, esto es, puramente recaudatorio y de equilibrio presupuestario.
- Que, se discrimina positivamente a los productores nacionales de energía eléctrica respecto de otros operadores de tercer país o comunitarios (en virtud de considerar como hecho imponible la fabricación/producción y no, la importación o adquisición intra-UE).
- Que, debido a esto, existe una distorsión positiva del mercado interior de energía eléctrica, vulnerando así el principio básico comunitario de la libre competencia al gravar con el impuesto exclusivamente a los productores de energía eléctrica nacionales, dejando sin tributar a los productores no nacionales.
Así las cosas, el TSJCV es el primer órgano jurisdiccional en España que reconoce los fundamentos de derecho esgrimidos por los operadores afectados por la carga económica que ha supuesto el IVPEE, y que cuestiona tanto el génesis como los corolarios del impuesto, incluido el reciente reconocimiento expreso contenido en el Real Decreto Ley 15/2018, de 5 de octubre de 2018, al introducir una exención transitoria del IVPEE, por considerar que el IVPEE ha tenido un impacto negativo en el precio de la electricidad, subyacente en la factura.
Llegados a este punto, cabe esperar la admisión por parte del TJUE de la cuestión prejudicial planteada por el TSJCV y, entre tanto, recomendamos a nuestros clientes y a aquellos contribuyentes que hayan impugnado las cuotas ingresadas en concepto de IVPEE, solicitar la suspensión del procedimiento, en tanto en cuanto se pronuncie el TJUE.
¿Cómo podemos ayudarle?
Salinas & Partners con más de 30 años de experiencia en operaciones relacionadas con productos sujetos a Impuestos Especiales y Medioambientales se pone a su disposición si desea más información, asesoramiento o asistencia en relación con las vías de impugnación y la estrategia procedimental a seguir respecto del impuesto sobre el valor de la producción de la energía eléctrica.
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