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V2709-23 ·6 October 2023 ·consulta-vinculante Medium impact
Tax

Recharged supplies may be treated as disbursements or part of a single supply depending on their nature

A company providing equipped kitchens has requested clarification on whether the recharging of utilities (water, electricity, gas) constitutes a disbursement or how it should be taxed. The DGT explains that it depends on whether the company acts on behalf of the client or if the expense is ancillary to the main activity.

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2023-10-06PublishedPublished 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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