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A landlord leases office premises and covers water and electricity costs, subsequently recharging them to the tenant. The DGT has ruled that these expenses do not constitute disbursements, but rather a re-invoicing that follows the tax treatment of the lease.
Question raised 1.) For the purposes of Value Added Tax, it is questioned how the aforementioned consumption must be invoiced, and whether it should be included in the same invoice as the lease of the premises, and if applicable, the tax rate that must be charged to the lessee.
As these are not supplies paid on behalf of and for the account of the client, they are considered a rebilling of expenses. Being ancillary to the main provision of the lease of a premises, the amounts for water and electricity receive the same treatment as the rent, with the general VAT rate of 21% being applied. For Personal Income Tax (IRPF), these amounts are computed as gross income from real estate capital and are subject to withholding if the lessee is a liable person.
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