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A heat and hot water production cooperative enquired whether it could apply the reduced 5% VAT rate to its energy supplies following the temporary reduction of rates for fuels. The Directorate-General for Taxes (DGT) ruled that while the 5% reduced rate applies to the delivery of pellets, it does not apply to the heating supply service that uses said pellets as fuel.
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 tipo reducido del 5% del IVA establecido por el Real Decreto-ley 17/2022 se aplica a las entregas de pellets y biomasa, pero no al servicio de suministro de calefacción prestado por empresas de gestión energética. Estas empresas deben facturar la prestación energética al tipo general del 21%, independientemente de que el combustible adquirido sea un input con tipo reducido. El suministro de agua caliente sanitaria se considera accesorio a la operación principal de calefacción y sigue su misma tributación.
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