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A taxpayer inquired about the VAT rate applicable to heating and hot water bills managed by a company. The DGT ruled that if billed as a heating service, the standard rate of 21% applies, rather than the reduced rate of 5% applicable to natural gas.
Cuestión planteada Tipo impositivo aplicable en el Impuesto sobre el Valor Añadido a las prestaciones energéticas consultadas
El suministro de calefacción debe tributar al tipo general del 21% porque los reales decretos-leyes de reducción temporal solo contemplan el tipo del 5% para las entregas de gas natural y no para el servicio de calefacción. Si la empresa factura el suministro de calefacción, no puede aplicar el tipo reducido aunque el gas sea un input. No obstante, si la empresa realizara una entrega de bienes de gas natural en nombre propio, se aplicaría el 5%. El suministro de agua caliente se considera accesorio a la calefacción y sigue su misma tributación.
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