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The consultant asks whether the reduced 10% VAT rate applies to electricity consumed by end of 2024, even if the invoice is issued in 2025. The DGT replies that the due date is determined by when the price becomes due under the contract, regardless of when the energy was consumed.
Cuestión planteada Posible aplicación del tipo reducido del 10 por ciento del Impuesto sobre el Valor Añadido al suministro de electricidad efectuado hasta 31 de diciembre de 2024.
En las operaciones de tracto sucesivo, como el suministro eléctrico, el devengo del IVA se produce en el momento en que resulte exigible la parte del precio pactada. Este momento de exigibilidad se determina por los términos establecidos en el contrato, con independencia del periodo en que se haya producido el consumo o del momento del pago.
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