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A consultancy firm enquired whether the expenses of an employee dedicated exclusively to a client could be treated as disbursements to exclude VAT from the taxable base. The DGT ruled that, as the consultancy maintains the employment relationship, payments are made in its own name and must be included in the taxable base of the service.
Cuestión planteada Inclusión de los conceptos descritos en la base imponible del Impuesto sobre el Valor Añadido a repercutir por la asesoría consultante, o bien consideración de los mismos como suplidos excluidos del citado impuesto.
Para que un gasto sea suplido debe pagarse en nombre y por cuenta del cliente, mediante mandato expreso y con justificación exacta. En este caso, la consultante mantiene la relación laboral y satisface el salario y la seguridad social en nombre propio. Por tanto, aunque el empleado trabaje para un solo cliente, estos costes forman parte de la contraprestación y deben incluirse en la base imponible del IVA.
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