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V1357-23 ·22 May 2023 ·consulta-vinculante Medium impact
Tax

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

An energy services company has enquired whether it can apply the reduced 5% VAT rate to the management of heating and hot water. The DGT has ruled that the 5% rate applies to the supply of natural gas, but the heating service itself must be invoiced at the standard 21% rate.

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2023-05-22PublishedPublished 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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