V3436-20 ·27 November 2020 ·consulta-vinculante Medium impact
Tax

Rebilling of court fees paid in one's own name must include VAT in the taxable amount

A credit institution enquired whether the court fee paid when filing a lawsuit, which is subsequently billed to a securitisation fund, could be treated as a disbursement (suplido) to avoid VAT application. The DGT ruled that, as the institution is the taxable person for the fee, the payment is made in its own name and not as a disbursement.

In 6 key points

How it affects those involved

This ruling clarifies that when a professional or entity pays a fee in its own name, any subsequent recharging of that cost to a client must include VAT, as it is considered part of the consideration for services rather than a mere reimbursement of expenses.

Lifecycle

2020-11-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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