Skip to content
V1245-22 ·3 June 2022 ·consulta-vinculante Medium impact
Tax

Electricity price hedging may be subject to VAT or exempt depending on its nature and settlement

A taxpayer has requested clarification regarding the VAT treatment of electricity price risk hedging services. The DGT distinguishes between energy sale and purchase contracts (subject to VAT) and financial swaps (exempt due to their financial nature).

In 6 key points

Lifecycle

2022-06-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact