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A company requested clarification on which VAT place of supply rules apply to LNG purchases within a Virtual Balance Tank. The DGT ruled that general rules apply if the gas is in liquid state, whereas special gas network rules apply if it has already been regasified.
Cuestión planteada Lugar de realización a efectos del Impuesto sobre el Valor Añadido de las compras de gas natural licuado (GNL) cuando el mismo se encuentra en las instalaciones de almacenamiento de las plantas de regasificación del sistema gasista que forman parte de denominado Tanque Virtual de Balance.
Si el GNL se encuentra en estado líquido en el momento de la compraventa, se aplican las reglas generales del artículo 68.1 o 68.2.1 de la Ley del IVA. Si la compraventa se produce cuando el gas ya está en estado gaseoso tras ser regasificado e integrado en un gaseoducto, se aplica la regla especial del artículo 68.6 de la Ley del Impuesto.
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