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V2342-22 ·14 November 2022 ·consulta-vinculante Medium impact
Tax

Heating supply subject to 21% VAT, unless provided as natural gas delivery at 5%

A company providing heating and hot water using natural gas has requested clarification on the applicable VAT rate. The DGT has ruled that heating services must be taxed at 21%, whereas if the operation were structured as the delivery of natural gas in its own name, the 5% reduced rate would apply.

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2022-11-14PublishedPublished 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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