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An electricity supplier has consulted whether the rental of metering and control equipment (meters) can benefit from the 10% reduced rate introduced by Royal Decree-Law 12/2021. The Directorate General for Taxes (DGT) has ruled that it can, as these services are directly linked to the supply of electricity.
This ruling provides legal certainty for electricity suppliers, confirming that the rental of meters qualifies for the reduced VAT rate, thereby reducing the tax burden on electricity bills.
The tax team reviews your specific situation.
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