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V0850-23 ·12 April 2023 ·consulta-vinculante Medium impact
Tax

Heating supply is subject to 21% VAT, unless invoiced as a natural gas delivery at 5%

A company managing boilers and supplying heating and hot water has requested clarification on the applicable VAT rate. The DGT ruled that heating services are subject to the standard 21% rate; however, if the operation constitutes the supply of natural gas in its own name, the reduced rate of 5% would apply.

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2023-04-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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