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An individual has enquired about the VAT rate applicable to electricity expenses included in a commercial premises rental invoice. The DGT has ruled that these costs are ancillary to the rent and must be subject to the standard rate of 21%.
Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable a dichos gastos de energía eléctrica.
Los gastos de suministros energéticos, como la electricidad, que el arrendador repercute al arrendatario forman parte de la base imponible del arrendamiento. Al ser conceptos accesorios a la prestación principal del alquiler de un local de negocio, se les aplica el tipo impositivo general del 21%.
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