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Heating Supply: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 14 rulings · 2022–2024

Current position

The heating and domestic hot water supply service is taxed at the general rate of 21%. Hot water is considered ancillary to heating and follows the same taxation. The reduced rate of 5% is only applicable if the company carries out a supply of natural gas in its own name and not a heating service.

The DGT's position has remained constant since the entry into force of the temporary 5% reduction. All analyzed rulings agree that the heating service is not included in the reduced rate, distinguishing it from the supply of natural gas in one's own name.

Analysis based on 14 of 14 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

14
V1485-23 1 Jun 2023

Heating supply must be taxed at the standard 21% VAT rate

SG de Impuestos sobre el Consumo
suministro de calefaccióntipo impositivogas naturalprestación de serviciosprestación única LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V1232-23 10 May 2023

Heating supply taxed at 21% VAT, even if natural gas used is at 5%

SG de Impuestos sobre el Consumo
tipo impositivosuministro de calefaccióngas naturalprestación de serviciosentrega de bienes LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual

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