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An electricity marketing company has requested a ruling regarding the VAT and Special Tax liability of electricity supplies provided at electric vehicle charging points located in shopping centres. The DGT has determined that these operations are subject to both taxes.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido e Impuestos Especiales de las referidas entregas de energía eléctrica.
El suministro de electricidad para la recarga de vehículos convierte al adquirente en consumidor, estando sujeto al Impuesto Especial sobre la Electricidad. Respecto al IVA, la entrega de energía eléctrica constituye la prestación principal, siendo los servicios accesorios (como aplicaciones móviles) prestaciones accesorias que comparten su tratamiento fiscal. Las entregas realizadas por la consultante en nombre propio a clientes finales están sujetas al IVA en el territorio de aplicación del impuesto.
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