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A taxpayer has requested clarification regarding the VAT treatment of electricity price risk hedging services. The DGT distinguishes between energy sale and purchase contracts (subject to VAT) and financial swaps (exempt due to their financial nature).
Cuestión planteada Si las operaciones de cobertura del riesgo de la variación del precio de la electricidad consultadas están sujetas y, en su caso, exentas del impuesto sobre el valor añadido y si están sujetas a la obligación de expedir factura.
Los contratos que implican la entrega física de energía eléctrica se consideran compraventa y están sujetos a IVA. Los contratos de permuta financiera (swaps) que solo aseguran fluctuaciones de precio sin intención de entrega física son prestaciones de servicios financieros exentas. Las liquidaciones positivas a favor de los clientes en estos swaps no son servicios y no están sujetas a IVA. Existe obligación de expedir factura en las operaciones exentas si se realizan por empresarios en el territorio de aplicación del impuesto.
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