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An energy supplier has enquired whether the financing cost of the social bond, charged as a specific item on invoices, is subject to VAT and Electricity Special Tax. The DGT has ruled that such cost forms part of the taxable base for both taxes.
Cuestión planteada Si, teniendo en cuenta el nuevo mecanismo de financiación del bono social establecido en el Real Decreto-ley 6/2022, de 29 de marzo, el coste que las empresas comercializadoras están obligadas a financiar y que es repercutido en las facturas finales de suministro a los clientes como un concepto específico está sujeto al Impuesto sobre el Valor Añadido y al Impuesto Especial sobre la Electricidad.
El suministro de electricidad al consumidor final es una operación onerosa donde el bono social actúa como un descuento que no integra la base imponible del IVA. No obstante, el coste de la financiación del bono social que la comercializadora repercute en factura, al ser un crédito efectivo a favor de la entidad, forma parte de la base imponible del IVA. Por consiguiente, al integrar la base imponible del IVA, dicho coste también forma parte de la base imponible del Impuesto Especial sobre la Electricidad.
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