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A query was raised regarding whether the reduced 5% VAT rate on electricity supplies should apply to the entire invoice or proportionally if the contracted power changes during the period. The Directorate-General for Tax (DGT) ruled that the applicable rate is the one in force at the time each charge accrues.
Cuestión planteada Si el tipo del 5 por ciento del Impuesto sobre el Valor Añadido previsto en el artículo 18 del Real Decreto-ley 11/2022, de 25 de junio, resultaría aplicable al importe total de la correspondiente factura o dicho tipo se debería aplicar proporcionalmente en función de la potencia contratada en cada período tarifario dentro del mismo período de facturación.
El tipo impositivo aplicable a los suministros de energía eléctrica será el que se encuentre vigente en el momento del devengo del suministro. El devengo en estas operaciones de tracto sucesivo se produce en el momento en que resulte exigible la parte del precio que comprenda cada percepción. Por tanto, el tipo dependerá de la normativa vigente en el momento en que se devengue cada parte del suministro.
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