{"id":77554,"date":"2021-07-14T10:01:21","date_gmt":"2021-07-14T09:01:21","guid":{"rendered":"https:\/\/www.cafbl.cat\/rebaja-del-iva-en-la-factura-electrica\/"},"modified":"2021-07-14T10:01:21","modified_gmt":"2021-07-14T09:01:21","slug":"rebaja-del-iva-en-la-factura-electrica","status":"publish","type":"post","link":"https:\/\/www.cafbl.cat\/es\/rebaja-del-iva-en-la-factura-electrica\/","title":{"rendered":"REBAJA DEL IVA EN LA FACTURA EL\u00c9CTRICA"},"content":{"rendered":"<p>El pasado d\u00eda 25 de junio se public\u00f3 en el BOE el <a href=\"https:\/\/www.relaciona-t.net\/admin\/link.php?M=2122171&amp;N=11429&amp;L=14936&amp;F=H\" target=\"_blank\" rel=\"noopener\"><strong>Real Decreto Ley 12\/2021, de 24 de junio, por el que se adoptan medidas urgentes en el \u00e1mbito de la fiscalidad energ\u00e9tica y en materia de generaci\u00f3n de energ\u00eda, sobre gesti\u00f3n del canon de regulaci\u00f3n y de la tarifa de utilizaci\u00f3n del agua<\/strong><\/a> . En el mismo, y en su art\u00edculo 1, se establece que:<\/p>\n<p><em>Con efectos desde la entrada en vigor de este Real Decreto-ley (d\u00eda 26 de junio) y vigencia hasta el 31 de diciembre de 2021, se aplicar\u00e1 el tipo del 10 por ciento del Impuesto sobre el Valor A\u00f1adido a los entregas, importaciones y adquisiciones intracomunitarias de energ\u00eda el\u00e9ctrica efectuadas a favor de:<\/em><\/p>\n<p>a) Titulares de contratos de suministro de electricidad, la potencia contratada (t\u00e9rmino fijo de potencia) sea inferior a 10 kW, con independencia del nivel de tensi\u00f3n del suministro y la modalidad de contrataci\u00f3n, cuando el precio medio aritm\u00e9tico del mercado diario correspondiente a el \u00faltimo mes natural anterior al del \u00faltimo d\u00eda del per\u00edodo de facturaci\u00f3n haya superado los 45\u20ac\/MWh. b) Titulares de contratos de suministro de electricidad que sean perceptores del bono social de electricidad y tengan reconocida la condici\u00f3n de vulnerable severo o vulnerable severo en riesgo de exclusi\u00f3n social, de conformidad con lo que establece el <a href=\"https:\/\/www.relaciona-t.net\/admin\/link.php?M=2122171&amp;N=11429&amp;L=14937&amp;F=H\" target=\"_blank\" rel=\"noopener\"><strong>Real Decreto 897\/2017, de 6 de octubre<\/strong><\/a> , por el que se regula la figura del consumidor vulnerable, el bono social y otras medidas de protecci\u00f3n para los consumidores dom\u00e9sticos de energ\u00eda el\u00e9ctrica.\u00bb<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El pasado d\u00eda 25 de junio se public\u00f3 en el BOE el Real Decreto Ley 12\/2021, de 24 de junio, por el que se adoptan medidas urgentes en el \u00e1mbito de la fiscalidad energ\u00e9tica y en materia de generaci\u00f3n de energ\u00eda, sobre gesti\u00f3n del canon de regulaci\u00f3n y de la tarifa de utilizaci\u00f3n del agua . En el mismo, y en su art\u00edculo 1, se establece que: Con efectos desde la entrada en vigor de este Real Decreto-ley (d\u00eda 26 de junio) y vigencia hasta el 31 de diciembre de 2021, se aplicar\u00e1 el tipo del 10 por ciento del Impuesto sobre el Valor A\u00f1adido a los entregas, importaciones y adquisiciones intracomunitarias de energ\u00eda el\u00e9ctrica efectuadas a favor de: a) Titulares de contratos de suministro de electricidad, la potencia contratada (t\u00e9rmino fijo de potencia) sea inferior a 10 kW, con independencia del nivel de tensi\u00f3n del suministro y la modalidad de contrataci\u00f3n, cuando el precio medio aritm\u00e9tico del mercado diario correspondiente a el \u00faltimo mes natural anterior al del \u00faltimo d\u00eda del per\u00edodo de facturaci\u00f3n haya superado los 45\u20ac\/MWh. b) Titulares de contratos de suministro de electricidad que sean perceptores del bono social de electricidad y tengan reconocida la condici\u00f3n de vulnerable severo o vulnerable severo en riesgo de exclusi\u00f3n social, de conformidad con lo que establece el Real Decreto 897\/2017, de 6 de octubre , por el que se regula la figura del consumidor vulnerable, el bono social y otras medidas de protecci\u00f3n para los consumidores dom\u00e9sticos de energ\u00eda el\u00e9ctrica.\u00bb<\/p>\n","protected":false},"author":3,"featured_media":77403,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[678],"tags":[],"class_list":["post-77554","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualidad-es"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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