Skip to content
V1159-24 ·23 May 2024 ·consulta-vinculante Medium impact
Tax

Re-invoicing of water supplies in commercial leases is taxed according to the lease treatment

A landlord inquired whether passing on water costs to a tenant constitutes a disbursement or a re-invoicing of expenses. The DGT ruled that, when invoiced in one's own name, it does not qualify as a disbursement and must be treated as a provision of services or an ancillary element of the lease.

In 6 key points

Lifecycle

2024-05-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact