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V1236-23 ·10 May 2023 ·consulta-vinculante Medium impact
Tax

Heating supply subject to 21% VAT, unless invoiced as delivery of biomass or gas goods

A homeowners' association enquired about the VAT rate applicable to heating and hot water services provided via biomass. The Directorate General for Taxes (DGT) ruled that heating services are subject to the 21% rate; however, if the company invoices the delivery of fuels (gas, pellets, or wood) as a supply of goods, the reduced 5% rate would apply.

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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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