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An energy management company asks whether heating supply can apply the reduced 10% VAT rate. The DGT responds that heating services are subject to the standard 21% rate, but if the operation involves delivering natural gas in the customer's name, the reduced 10% rate applies.
Cuestión planteada Aplicación del tipo reducido del 10 por ciento previsto en el artículo 42 del Real Decreto-ley 7/2026, de 20 de marzo, por el que se aprueba el Plan Integral de Respuesta a la Crisis en Oriente Medio al suministro de calefacción objeto de consulta.
El servicio de suministro de calefación no está contemplado en el tipo reducido del 10% del Real Decreto-ley 7/2026, por lo que debe facturarse al 21%. No obstante, si la empresa realiza la entrega de gas natural en nombre propio y no un servicio de calefacción, se aplicaría el tipo del 10%. El suministro de agua caliente sanitaria se considera accesorio de la calefacción y sigue su misma tributación.
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