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A firm asks whether advance payment of fees and taxes for vehicle transactions with a dealership's customers can be considered supplies. The DGT responds that such payments can only be treated as supplies if the conditions of mandate, payment on behalf of the customer, and exact justification are strictly met.
Cuestión planteada Si los gastos satisfechos a nombre del cliente final del concesionario tienen la consideración de suplidos.
Para que las sumas pagadas no integren la base imponible del IVA, deben cumplir cuatro condiciones: 1) ser pagadas en nombre y por cuenta del cliente, acreditándose con factura a nombre de este; 2) existir un mandato expreso del cliente; 3) la cuantía percibida debe coincidir exactamente con el gasto; y 4) el mediador no puede deducir el impuesto del gasto. Si la gestoría factura al concesionario, debe repercutir el IVA por sus servicios, pero si factura al cliente final, puede excluir las tasas como suplidos si se cumplen los requisitos.
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