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The inquiry asks whether electricity supply under the social bonus scheme is onerous and whether the tariff reduction constitutes a discount. The DGT rules that the supply is an onerous transaction and that the tariff difference provided by the social bonus is a discount that does not form part of the taxable base.
Cuestión planteada 1º Si el suministro al consumidor final se realiza a título oneroso y si la reducción de la tarifa como consecuencia de la aplicación del bono social tendrá la consideración de descuento.
El suministro de electricidad al consumidor final se realiza a título oneroso, considerando el bono social como un descuento que no forma parte de la base imponible del IVA. La aplicación de la tarifa reducida no implica que la operación sea gratuita, sino que se entiende como una contraprestación global única. Asimismo, las transferencias de fondos para financiar el bono social no están sujetas al IVA al no ser contraprestación de ninguna operación.
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