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V3049-21 ·7 December 2021 ·consulta-vinculante Medium impact
Tax

Recharging electricity costs is not a disbursement and is subject to 21% VAT

The inquirer asks whether the payment of electricity supplies recharged by a landlord to a tenant constitutes a disbursement or a recharging of costs. The DGT determines that, as the invoices are issued in the landlord's name, it is not a disbursement and must be taxed as a provision of services.

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2021-12-07PublishedPublished 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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