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A query was raised regarding whether heating and hot water supplies provided by energy management companies can benefit from the reduced 5% VAT rate. The DGT ruled that heating services must be taxed at 21%, but if the company invoices the delivery of natural gas in its own name, the 5% rate may apply.
Cuestión planteada Tipo impositivo aplicable en el Impuesto sobre el Valor Añadido a las prestaciones energéticas descritas en virtud del Real Decreto-ley 17/2022, de 20 de septiembre, por el que se adoptan medidas urgentes en el ámbito de la energía, en la aplicación del régimen retributivo a las instalaciones de cogeneración y se reduce temporalmente el tipo del Impuesto sobre el Valor Añadido aplicable a las entregas, importaciones y adquisiciones intracomunitarias de determinados combustibles.
El suministro de calefacción como servicio de gestión energética está sujeto al tipo general del 21%. No obstante, si la empresa realiza una entrega de bienes de gas natural en nombre propio, se aplicaría el tipo reducido del 5%. El suministro de agua caliente se considera accesorio al de calefacción y sigue su misma tributación. El tipo reducido del 5% para gas natural no se aplica al servicio de calefacción propiamente dicho.
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