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V0005-23 ·2 January 2023 ·consulta-vinculante Medium impact
Tax

Re-invoicing of electricity supplies in VAT-subject leases is considered ancillary to the main supply

A municipal entity leasing offices and premises has requested clarification on the VAT rate applicable when re-invoicing electricity expenses incurred by tenants. The Directorate-General for Taxes (DGT) has determined that if the supply contract is in the landlord's name, it does not constitute a disbursement, but rather a re-invoicing that follows the tax treatment of the lease.

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2023-01-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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