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A company inquired whether the supply of heating and hot water via natural gas could qualify for the reduced 5% VAT rate. The DGT ruled that while the 5% reduced rate applies to natural gas itself, it does not apply to the heating service, which must be taxed at the standard 21% rate.
Cuestión planteada Tipo impositivo aplicable en el Impuesto sobre el Valor Añadido a las prestaciones energéticas consistentes en la entrega de calefacción y agua caliente por la consultante.
El suministro de calefacción debe facturarse al tipo general del 21%, ya que los reales decretos-leyes vigentes solo contemplan el tipo reducido del 5% para las entregas de gas natural. Si la sociedad factura por el servicio de calefacción y no por la entrega de gas natural, debe aplicar el tipo general, independientemente de que el gas sea un input que tributa al 5%. En caso de suministrar calefacción y agua caliente como un servicio único de producción de calor, el agua caliente se considera accesorio de la calefacción y sigue su misma tributación.
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