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A Civil Guard barracks inquires whether the allocation of electricity costs among the users of its dwellings is subject to VAT. The DGT responds that, if the dwellings are provided without consideration, the allocation is a transaction not subject to the tax.
Question posed: Whether said allocation of costs to the users of the dwellings would be subject to Value Added Tax and, if applicable, the applicable tax rate.
If the dwellings are provided free of charge, the inquirer acts as the final consumer and the allocation of electricity costs is a transaction not subject to VAT. If the provision were through a lease with consideration, the treatment would depend on whether it is a payment on behalf or a re-invoicing. In the event of a re-invoicing of an independent expense, the general rate of 21% would apply. If the expense is ancillary to a lease that is subject but exempt, it would receive the same treatment as said lease.
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