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An energy management company enquired whether heating supplies could qualify for the reduced 5% VAT rate. The DGT ruled that heating services are subject to 21% VAT; however, if the operation constitutes a supply of natural gas on the company's own account, the 5% rate would 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 calefación prestado por empresas de gestión energética debe facturarse al tipo general del 21%. No obstante, si la consultante realiza una entrega de gas natural en nombre propio a los clientes finales, dicha entrega de bienes estaría sujeta al tipo reducido del 5%. En caso de facturar calefacción y agua caliente sanitaria conjuntamente, el suministro de agua caliente se considera accesorio de la calefacción y sigue su misma tributación.
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