Skip to content
V0196-23 ·8 February 2023 ·consulta-vinculante Medium impact
Tax

Heating services subject to 21% VAT, unless invoiced as natural gas delivery at 5%

A query was raised regarding whether heating and hot water supplies provided by energy management companies can benefit from the reduced 5% VAT rate. The DGT ruled that heating services must be taxed at 21%, but if the company invoices the delivery of natural gas in its own name, the 5% rate may apply.

In 6 key points

Lifecycle

2023-02-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact