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V2531-23 ·21 September 2023 ·consulta-vinculante Medium impact
Tax

Recharging of expenses may be subject to 21% VAT or follow the treatment of the principal supply

A foundation has enquired whether the recharging of utilities and common expenses for a shared property is subject to VAT. The DGT explains that this depends on whether the expenses are disbursements, independent recharges, or accessory supplies to a principal supply.

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2023-09-21PublishedPublished 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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