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A commercial company acting as an instrumental in-house department for a City Council has requested a ruling on whether the electricity supply it provides to the local administration is subject to VAT. The DGT has determined that, although there are cases of non-liability for public sector entities, the distribution of electricity is an exception that must be taxed.
Cuestión planteada Sujeción del suministro al Impuesto sobre el Valor Añadido.
Las entregas de energía eléctrica realizadas por entidades del sector público están sujetas al Impuesto sobre el Valor Añadido. Aunque el artículo 7.8º de la Ley 37/1992 establece supuestos de no sujeción para servicios prestados por medios propios o entre entidades dependientes, la letra b´) de dicho apartado establece que las actividades de distribución de energía eléctrica siempre estarán sujetas al impuesto.
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