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V1077-23 ·27 April 2023 ·consulta-vinculante Medium impact
Tax

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

A homeowners' association has enquired about the VAT rate applicable to boiler management services and the supply of heating and hot water. The Directorate-General for Taxes (DGT) has ruled that heating services are subject to the standard rate of 21%, but if the operation is classified as a delivery of natural gas to the end customer, the reduced rate of 5% may apply.

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2023-04-27PublishedPublished 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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