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An electricity supplier has consulted whether the rental of metering and control equipment (meters) can benefit from the 10% reduced rate introduced by Royal Decree-Law 12/2021. The Directorate General for Taxes (DGT) has ruled that it can, as these services are directly linked to the supply of electricity.
Cuestión planteada Tipo impositivo aplicable en el Impuesto sobre el Valor Añadido al alquiler de los equipos de medida y control con motivo del suministro de energía eléctrica en virtud del artículo 1 del Real Decreto-ley 12/2021, de 24 de junio, por el que se adoptan medidas urgentes en el ámbito de la fiscalidad energética y en materia de generación de energía, y sobre gestión del canon de regulación y de la tarifa de utilización del agua
El tipo reducido del 10% del IVA es aplicable al alquiler de los equipos de medida y control, ya que estos conceptos están intrínseca y directamente vinculados con el suministro de energía eléctrica. Este concepto se incluye en el modelo de factura obligatorio junto a elementos como la potencia contratada o la energía consumida. No obstante, otros servicios en la factura que no guarden relación directa con el suministro, como mantenimiento o vigilancia, deberán tributar al tipo general o al que corresponda por su naturaleza.
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