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The applicant seeks clarification on the VAT treatment of gas services (unlocated and aggregated individual services) and imbalance surcharges. The DGT rules that a Gas Transmission System (GTS) operator may invoice these on its own account if it performs the activity materially, and that such services are subject to but exempt from VAT if the gas is linked to a non-customs warehousing regime.
Cuestión planteada 1. Tratamiento y facturación a efectos de Impuesto sobre el Valor Añadido de los servicios individuales no localizados y agregados en el marco de la Circular 8/2019 por parte del GTS así como si los mismos deben considerarse a efectos del cómputo del volumen de operaciones del consultante.
El GTS, al realizar materialmente los servicios y asumir los riesgos, es el sujeto pasivo y puede facturar los servicios individuales no localizados y agregados por cuenta propia. Dichas operaciones estarán sujetas pero exentas de IVA cuando el gas esté vinculado al régimen de depósito distinto del aduanero. Asimismo, los recargos por desbalances en TVB y AVB están sujetos y exentos de IVA por corresponderse con transacciones de compra o venta de gas natural vinculadas a dicho régimen. Estos servicios computan como volumen de operaciones del empresario que realiza la prestación.
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