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A company providing heating and hot water using natural gas has requested clarification on the applicable VAT rate. The DGT has ruled that heating services must be taxed at 21%, whereas if the operation were structured as the delivery of natural gas in its own name, the 5% reduced 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 suministro de calefacción no está incluido en la reducción temporal al 5% del Real Decreto-ley 17/2022, por lo que debe facturarse al tipo general del 21%. No obstante, si la empresa realiza una entrega de bienes de gas natural en nombre propio, se aplicaría el tipo reducido del 5%. El suministro de agua caliente se considera accesorio al de calefacción y sigue su misma tributación.
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