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V1539-23 ·5 June 2023 ·consulta-vinculante Medium impact
Tax

A single VAT rate applies to all electricity supplies based on the time of accrual

The inquirer asks which VAT rate applies when contracted power changes from below 10 kW to above it within the same billing period. The DGT clarifies that the applicable tax rate is the one in force at the time of accrual for each supply.

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2023-06-05PublishedPublished 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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