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V1232-23 ·10 May 2023 ·consulta-vinculante Medium impact
Tax

Heating supply taxed at 21% VAT, even if natural gas used is at 5%

A taxpayer inquired about the VAT rate applicable to heating and hot water bills managed by a company. The DGT ruled that if billed as a heating service, the standard rate of 21% applies, rather than the reduced rate of 5% applicable to natural gas.

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2023-05-10PublishedPublished 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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