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An energy retailer has requested a ruling regarding the taxation of two types of contracts: a supply contract and a price hedging contract. The DGT has determined that settlements made in favour of customers do not constitute services; however, the hedging activity provided by the company is subject to VAT and includes exempt transactions.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de las operaciones consultadas en los casos en que los clientes firman ambos contratos.
Las liquidaciones positivas a favor de los clientes por el contrato de cobertura no constituyen una prestación de servicios, por lo que no están sujetas al IVA. No obstante, la prestación de la cobertura por parte de la empresa es una actividad financiera sujeta y exenta de IVA según el artículo 20.Uno.18º.letra k). Al ser operaciones sujetas y exentas realizadas con carácter habitual, deben incluirse en el cálculo de la prorrata de deducción de la empresa.
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