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An individual inquired whether it is correct for their energy supplier to apply new VAT rates to invoices for consumption occurring before 1 January 2024. The DGT ruled that the applicable rate is the one in force at the time of accrual, which, in the case of supplies, occurs when the price becomes due.
Cuestión planteada Conocer si es ajustado a derecho esa forma de proceder conforme a la normativa del Impuesto sobre el Valor Añadido.
El tipo impositivo aplicable a cada operación es el vigente en el momento del devengo. En los suministros de electricidad, el devengo tiene lugar en el momento en que resulte exigible la parte del precio que comprende cada percepción. Por tanto, es ajustado a derecho aplicar los nuevos tipos impositivos a operaciones devengadas con posterioridad al 1 de enero de 2024, incluso si se refieren a suministros anteriores.
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