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V2189-22 20 October 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · gas natural licuado

The reduced VAT rate of 5% applies to the supply of natural gas, including liquefied or compressed gas

An energy services company inquires about the VAT rate applicable to the supply of liquefied or compressed natural gas. The DGT responds that the reduced rate of 5% established by Royal Decree-Law 17/2022 applies to all modalities of natural gas.

The question raised

Question posed: VAT rate applicable to the described gas supplies.

The DGT's ruling

The 5% VAT rate applies to the supply, imports, and intra-Community acquisitions of natural gas, including liquefied or compressed gas. Since the regulations do not distinguish between types of natural gas, it is understood that the concept encompasses the products classified under CN codes 2711.11.00 and 2711.21.00 of the Combined Nomenclature. This criterion is applicable to both businesses or professionals and final consumers.

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