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V2520-21 ·7 October 2021 ·consulta-vinculante Medium impact
Tax

The 10% reduced VAT rate applies to electricity bill components linked to supply

An energy supplier requested clarification on when and to which concepts the 10% reduced VAT rate established by Royal Decree-Law 12/2021 applies. The Directorate-General for Taxes (DGT) ruled that the rate applies based on the time of accrual and to bill items directly linked to the supply, such as meter rental.

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2021-10-07PublishedPublished 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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