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An energy services company has enquired whether it can apply the reduced 5% VAT rate to the management of heating and hot water. The DGT has ruled that the 5% rate applies to the supply of natural gas, but the heating service itself must be invoiced at the standard 21% rate.
Cuestión planteada Tipo impositivo aplicable en el Impuesto sobre el Valor Añadido a las prestaciones energéticas consultadas
El tipo reducido del 5% se aplica a las entregas de gas natural, pero no al servicio de calefacción. Si la empresa factura por el servicio de calefacción, debe aplicar el 21%. Solo se aplicaría el 5% si la empresa realizara una entrega de bienes de gas natural en nombre propio y no un servicio de calefacción. El suministro de agua caliente se considera accesorio al de calefacción y sigue su misma tributación.
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