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V1539-23 5 June 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

A single VAT rate applies to all electricity supplies based on the time of accrual

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.

The question raised

Clarification of the binding ruling of April 18, 2023, number V0901-23.

The DGT's ruling

The tax rate applicable to electricity supplies is the one in force at the time the operation accrues, pursuant to Article 75.One.7º of the VAT Law. Accrual is unique for each supply and the applicable rate is determined based on the contracted power at that time. Different rates cannot be applied proportionally for the same supply corresponding to the same accrual date.

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