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The inquirer asks whether a 5% reduced VAT rate and a 0.5% Electricity Tax rate should apply to consumption occurring up to 31 December 2023. The DGT rules that the applicable rate is the one in force at the time of accrual, which, in continuous supply operations, coincides with when the price becomes due.
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, y el tipo impositivo del 0,5 por ciento del Impuesto Especial sobre la Electricidad previsto en el apartado primero de la disposición adicional primera del Real Decreto-ley 29/2021, de 21 de diciembre, resultarían aplicables al consumo realizado hasta el 31 de diciembre de 2023 dentro del mismo período de facturación.
El tipo impositivo aplicable a cada operación es el vigente en el momento del devengo. En los suministros de energía eléctrica, el devengo se produce en el momento en que resulte exigible la parte del precio que comprenda cada percepción. Por tanto, el tipo aplicable será el vigente en la fecha de devengo, aunque esta sea posterior a la fecha de realización del suministro. En el caso concreto, si la exigibilidad fue posterior al 31 de diciembre de 2023, corresponde el tipo del 10% en el IVA.
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