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The inquirer asks which VAT rate applies when contracted power changes from below 10 kW to above it within the same billing period. The DGT clarifies that the applicable tax rate is the one in force at the time of accrual for each supply.
Cuestión planteada Aclaración de la contestación vinculante de 18 de abril de 2023, número V0901-23.
El tipo impositivo aplicable a los suministros de energía eléctrica es el que esté vigente en el momento del devengo de la operación, según el artículo 75.Uno.7º de la Ley del IVA. El devengo es único para cada suministro y el tipo aplicable se determina en función de la potencia contratada en ese momento. No se pueden aplicar distintos tipos de forma proporcional para un mismo suministro que corresponda a una misma fecha de devengo.
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