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V0807-19 15 April 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Electricity supply at charging points is the principal supply and subject to 21% VAT

An energy marketing company has requested a ruling on the taxation of electric vehicle charging and whether it acts on its own behalf. The DGT has determined that the supply of electricity constitutes the principal supply, while additional services are considered ancillary.

The question raised

Taxation of the operations carried out by the applicant and, in particular, whether they act in their own name in the supplies of electricity made to users, the end customers of the charging service.

The DGT's ruling

The supply of electricity through charging points constitutes the principal supply, whereas additional services (such as mobile applications or telephone assistance) are ancillary supplies that follow its tax treatment. Supplies of electricity to end customers within the national territory are subject to VAT at the general rate of 21%.

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