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A natural person marketing briquettes, pellets and wood derivatives (chips, sawdust, bark) has enquired whether these products qualify for the temporary VAT reduction. The DGT has ruled that these goods are included under the 5% rate provided by Royal Decree-Law 17/2022.
Cuestión planteada Si dichos bienes se incluyen en el ámbito de aplicación del artículo 6 del Real Decreto Ley 17/2022, de 20 de septiembre, por el que se adoptan medidas urgentes en el ámbito de la energía, en la aplicación del régimen retributivo a las instalaciones de cogeneración y se reduce temporalmente el tipo del Impuesto sobre el Valor Añadido aplicable a las entregas, importaciones y adquisiciones intracomunitarias de determinados combustibles.
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