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A municipal entity leasing offices and premises has requested clarification on the VAT rate applicable when re-invoicing electricity expenses incurred by tenants. The Directorate-General for Taxes (DGT) has determined that if the supply contract is in the landlord's name, it does not constitute a disbursement, but rather a re-invoicing that follows the tax treatment of the lease.
Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable a la refacturación de dichos gastos de energía eléctrica.
Si la refacturación de suministros se realiza en el marco de un arrendamiento sujeto a IVA, estos gastos se consideran accesorios de la prestación principal. Por tanto, la refacturación recibirá el mismo tratamiento fiscal y tipo impositivo que el arrendamiento. Si la refacturación fuera un gasto independiente y no un accesorio, se aplicaría el tipo general del 21%.
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