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V2140-22 ·11 October 2022 ·consulta-vinculante Medium impact
Tax

Reduced 5% VAT rate applies to natural gas and essential ancillary supply charges

An association of gas companies sought clarification on whether items rebilled in natural gas invoices (such as meter rentals or inspections) qualify for the reduced 5% VAT rate. The Directorate-General for Taxes (DGT) ruled that if these charges are ancillary and indispensable to the supply, the 5% rate applies; however, if they constitute independent services, the standard rate must be used.

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2022-10-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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