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V2850-23 23 October 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · distribución de energía eléctrica

VAT liability for electricity distribution from a Canary EP: different location rules for goods supply and distribution services depending on recipient

A electricity distributor with an EP in the Canary Islands raises whether its distribution activities from that region are subject to VAT. The DGT examines location rules: electricity supply as delivery of goods is governed by Article 68 LIVA (effective consumption or reseller in TAI); distribution services or access to the network as service provision are governed by Articles 69 and 70 LIVA, with particularity in Article 69.2(k) excluding the TAI for such services when the recipient is not a business and is outside the Community, except if resident in the Canary Islands, Ceuta or Melilla. The DGT distinguishes whether distribution is provided independently or jointly with supply, applying the CJEU's 'unitary operation' doctrine when both are inseparable.

The question raised

Cuestión planteada Si la distribución de energía eléctrica que realiza desde el establecimiento permanente situado en las islas Canarias está sujeta al Impuesto sobre el Valor Añadido.

The DGT's ruling

Si la distribución se presta conjuntamente con el suministro, es una prestación accesoria y sigue el régimen de la entrega de energía eléctrica. Si se presta de forma aislada, se considera un servicio de transporte de bienes. En este caso, la sujeción dependerá de si el destinatario es empresario o no, y de su ubicación respecto al territorio de aplicación del impuesto.

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