The General Directorate of Taxes determines the tax rate to be applied by marketers to the different concepts of their invoices after the reduction in gas VAT
On October 11, 2022, the General Directorate of Taxes issued resolution V2140-22, in response to a binding consultation, in which it examines the VAT rate that natural gas marketing companies must apply to each of the concepts included in the invoices issued after the entry into force of Royal Decree-Law 17/2022, of September 20, which establishes a VAT reduction for said fuel.
The issue raised by the national association of companies in the Spanish gas sector refers to the tax rate applicable in VAT to invoices issued by natural gas marketing companies in accordance with the provisions of article 5 of Royal Decree-Law 17/2022. , September 20. In particular, in relation to the concepts included in the invoices issued by gas marketing entities.
The General Directorate of Taxes concludes that in the case subject to consultation, from the information provided and in the absence of other elements of proof, the re-invoicing operated by the natural gas marketers is carried out within the scope of the main operation, which is the delivery of gas. natural gas carried out in favor of the clients, each and every one of the rebilled concepts being essential for the correct supply and quantification of the natural gas supply itself, having a direct relationship with it.
Therefore, the same treatment for VAT purposes that applies to the supply of natural gas will be applied to the re-invoicing of the concepts subject to consultation, that is, the reduced tax rate of 5 percent.
On the contrary, in the event that the invoice to be issued by the natural gas marketers documents other services other than the supply of natural gas itself, such as maintenance, surveillance, or emergency services, among others, that are not directly related to the supply of natural gas, they must be taxed at the general VAT rate of 21 percent or, where applicable, at the tax rate corresponding to the nature of the good or service included in the invoice.
Likewise, the invoicing made by the distributors to the marketers for such concepts, which will subsequently be subject to re-invoicing, will not be subject to the reduced rate of 5 percent VAT in the event that they are not carried out in the framework of a natural gas delivery operation with respect to which its accessory could be predicated.
You can consult the text of the response at the following link: