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An individual inquired whether natural gas consumed between November and December 2023 should be taxed at 5% or 10% VAT. The DGT ruled that the rate applicable at the time of accrual must be used, which is when the portion of the price becomes due.
Cuestión planteada El tipo impositivo que corresponde a dicho suministro de gas natural.
El tipo impositivo aplicable es el vigente en el momento del devengo del impuesto. En los suministros, el devengo ocurre cuando resulta exigible la parte del precio que comprende cada percepción. Por tanto, si la exigibilidad del precio del suministro de gas ocurre en el primer trimestre de 2024, se aplica el tipo del 10% establecido por el Real Decreto-ley 8/2023, aunque el consumo se haya realizado en periodos anteriores.
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