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A homeowners' association has enquired about the VAT rate applicable to boiler management services and the supply of heating and hot water. The Directorate-General for Taxes (DGT) has ruled that heating services are subject to the standard rate of 21%, but if the operation is classified as a delivery of natural gas to the end customer, the reduced rate of 5% may apply.
Cuestión planteada Tipo impositivo aplicable en el Impuesto sobre el Valor Añadido a las prestaciones energéticas descritas en virtud del Real Decreto-ley 17/2022, de 20 de septiembre, por el que se adoptan medidas urgentes en el ámbito de la energía, en la aplicación del régimen retributivo a las instalaciones de cogeneración y se reduce temporalmente el tipo del Impuesto sobre el Valor Añadido aplicable a las entregas, importaciones y adquisiciones intracomunitarias de determinados combustibles.
El servicio de calefacción no está incluido en la reducción del 5% del Real Decreto-ley 17/2022, por lo que debe facturarse al 21%. No obstante, si la sociedad entrega gas natural en nombre propio a los vecinos (en lugar de un servicio de calefacción), se aplicaría el tipo del 5%. Si se suministra calefacción y agua caliente como un servicio único de producción de calor, el agua caliente se considera accesorio y sigue la tributación de la calefacción.
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