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An energy services company has enquired whether income obtained from the settlement of a gas hedging contract (when the fixed price is lower than the variable price) is subject to VAT. The DGT has determined that this income does not constitute consideration for a service, but is rather a risk hedging tool.
Cuestión planteada Sujeción de la liquidación del contrato por diferencias al Impuesto sobre el Valor Añadido, si arroja un resultado positivo a favor de la entidad consultante.
Las liquidaciones positivas por diferencias en contratos de cobertura de materias primas no constituyen una prestación de servicios por parte de quien las recibe. Al no ser operaciones sujetas al impuesto, no deben incluirse en el cálculo de la prorrata de deducción. Asimismo, la percepción de estos importes no obliga a la expedición de factura.
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