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An energy management company enquired about the VAT rate applicable to heating and hot water services. The DGT ruled that heating services are subject to 21% VAT; however, if the company acts as an intermediary delivering natural gas in its own name, the 5% reduced rate may apply.
Cuestión planteada Tipo impositivo aplicable en el Impuesto sobre el Valor Añadido a las prestaciones energéticas descritas en virtud 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.
El servicio de calefacción y el suministro de agua caliente sanitaria se consideran una prestación única de producción de calor, donde el agua caliente es accesoria a la calefacción, tributando ambas al 21%. No obstante, si la empresa realiza la entrega de gas natural en nombre propio y no un servicio de calefacción, se aplicaría el tipo reducido del 5% previsto en el Real Decreto-ley 17/2022. El tipo reducido del 5% no se aplica al servicio de calefacción propiamente dicho.
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