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An energy supplier requested clarification on when and to which concepts the 10% reduced VAT rate established by Royal Decree-Law 12/2021 applies. The Directorate-General for Taxes (DGT) ruled that the rate applies based on the time of accrual and to bill items directly linked to the supply, such as meter rental.
Cuestión planteada Si el tipo del 10 por ciento del Impuesto sobre el Valor Añadido resulta aplicable a las entregas realizadas a partir de su entrada en vigor o a las que se facturen a partir de ese momento. Si dicho tipo se aplica a los contratos de hasta 10 KW de potencia contratada o sólo a los inferiores. Si dicho tipo se aplica únicamente a las entregas de energía o también a otros servicios como el alquiler del contador, servicios de mantenimiento o a los servicios que presten las entidades distribuidoras.
El tipo del 10% se aplica a las entregas de energía eléctrica cuyo destinatario cumpla los requisitos de potencia o bono social, según el tipo vigente en el momento del devengo. Este tipo reducido alcanza a los conceptos de la factura intrínseca y directamente vinculados al suministro, como el alquiler de equipos de medida y control. No se aplica a servicios que no guarden relación directa con el suministro eléctrico, como mantenimiento o vigilancia, que tributarán al tipo general o el que corresponda por su naturaleza.
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