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V0405-25 20 March 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · ppa financiero

Financial PPA and market representation are separate operations with distinct VAT treatments

A renewable energy company seeks advice on the VAT treatment of a market agent service and a financial coverage contract (PPA). The DGT determines that these are independent services and analyses their VAT applicability and taxable bases separately.

The question raised

Cuestión planteada Se plantea la tributación en el Impuesto sobre el Valor Añadido de las operaciones realizadas por el consultante con ese proveedor.

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