A tributação da geração distribuída e da autoprodução de energia elétrica

Abstract

This paper aims to analyze the taxation of distributed generation and self-production of electricity, topics still little explored by tax doctrine, which generally limits itself to the punctual examination of the incidence of ICMS (State VAT). Starting from this gap, the study proposes an integrated approach between Regulatory Law and Tax Law, examining how the regulatory regimes applicable to distributed generation and self-production influence the legal qualification of operations for tax purposes. To this end, the thesis of the "regulatory ownership of electricity" is developed, based on how the subsumption of these generation modalities to the hypotheses of incidence of ISSQN (Municipal Service Tax), ICMS, PIS and COFINS contributions, as well as IBS and CBS, is evaluated. Finally, it seeks to contribute to the deepening of the debate on the taxation of distributed generation and self-production of electricity, offering theoretical and systematic subsidies for the interpretation of applicable tax rules.