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V1097-24 ·22 May 2024 ·consulta-vinculante Medium impact
Tax

IBI recharging may be subject to VAT depending on whether it is a disbursement, independent recharging, or an ancillary expense

A concessionaire has requested clarification on whether the Property Tax (IBI) amount recharged by the granting authority is subject to VAT. The DGT explains that the tax treatment depends on whether the payment constitutes a disbursement, the recharging of an independent expense, or an ancillary element of a principal supply.

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2024-05-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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