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A company supplying heating and hot water to homeowners' associations has inquired whether it can apply the reduced 5% VAT rate to natural gas. The Directorate General for Taxes (DGT) has ruled that the heating service must be invoiced at the standard rate of 21%.
Cuestión planteada Tipo impositivo aplicable en el Impuesto sobre el Valor Añadido a las prestaciones energéticas realizadas por la sociedad consultante.
El tipo reducido del 5% se aplica a las entregas de gas natural, pero no al servicio de calefacción. Si la empresa factura por el servicio de calefacción, debe aplicar el 21%. No obstante, si el suministro de agua caliente es accesorio al de calefacción, ambos seguirán la tributación de la operación principal. Si la empresa realizara entregas de gas natural en nombre propio y no servicios de calefacción, podría aplicar el 5%.
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