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A homeowners' association enquired about the VAT rate applicable to heating and hot water services provided via biomass. The Directorate General for Taxes (DGT) ruled that heating services are subject to the 21% rate; however, if the company invoices the delivery of fuels (gas, pellets, or wood) as a supply of goods, the reduced 5% rate would apply.
Cuestión planteada Tipo impositivo aplicable en el Impuesto sobre el Valor Añadido a las prestaciones energéticas consultadas.
El servicio de calefacción no está incluido en la reducción temporal al 5% del Real Decreto-ley 20/2022, por lo que debe facturarse al tipo general del 21%. No obstante, si la sociedad factura la entrega de bienes (gas natural, briquetas, pellets o madera) en lugar del servicio de calefacción, se aplicaría el tipo del 5%. Si el suministro incluye agua caliente como elemento accesorio de la calefacción, ambos seguirán la misma tributación de la operación principal.
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