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The consultant asks whether electricity distribution from a Canary establishment is subject to VAT. The DGT responds that if distribution is provided together with supply, it is a secondary service falling under the regime of goods delivery (supply).
Cuestión planteada Aclaración de la contestación vinculante de 23 de octubre de 2023, número V2850-23 relativa a si la distribución de energía eléctrica que realiza la consultante desde el establecimiento permanente situado en las islas Canarias está sujeta al Impuesto sobre el Valor Añadido.
Si el servicio de distribución se presta de forma conjunta con el suministro de energía, constituye una prestación accesoria que no tributa de forma autónoma, sino que sigue el régimen de la operación principal (entrega de bienes). En este caso, se aplicarán las reglas de localización del artículo 68.Seis de la Ley 37/1992. Si el servicio de distribución se presta de manera aislada, tributará de forma independiente siguiendo las reglas de servicios de los artículos 69, 70 y 72 de la Ley 37/1992.
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