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V2330-22 ·10 November 2022 ·consulta-vinculante Medium impact
Tax

Heating supply subject to 21% VAT, unless direct delivery of natural gas at 5%

An energy management company enquired about the VAT rate applicable to heating and hot water services. The DGT ruled that heating services are subject to 21% VAT; however, if the company acts as an intermediary delivering natural gas in its own name, the 5% reduced rate may apply.

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

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