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V1005-24 ·10 May 2024 ·consulta-vinculante Medium impact
Tax

The VAT rate applicable to electricity supply is that in force at the time the transaction accrues

The inquirer asks whether they can challenge the 10% rate applied by their energy supplier on an invoice. The DGT rules that the applicable rate is the one in force at the time of accrual, which for supplies occurs when each part of the price becomes due.

In 6 key points

How it affects those involved

This ruling clarifies that taxpayers must apply the VAT rate active at the moment the tax liability arises, preventing the application of rates from different periods within the same supply contract.

Lifecycle

2024-05-10PublishedPublished 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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