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An electricity producer has requested a ruling on whether payments made to fund the social tariff are subject to VAT and whether they reduce the taxable base of their energy sales. The DGT has determined that such payments are not subject to the tax and that the social tariff functions as a discount that is not included in the taxable base.
Cuestión planteada Si las cantidades abonadas por la consultante para la financiación del bono social estarán sujetas al Impuesto sobre el Valor Añadido y si disminuyen la base imponible de las entregas de energía realizadas.
El suministro de electricidad al consumidor final se realiza a título oneroso, siendo el bono social un descuento que no forma parte de la base imponible del IVA. Las cantidades abonadas por los sujetos del sector para la financiación del bono social no están sujetas al impuesto, ya que no constituyen contraprestación de ninguna operación sujeta al IVA. Estas aportaciones son independientes de las entregas de energía realizadas por la empresa.
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