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V0633-18 9 March 2018 · SG de Tributos Criterion in force
OTRO · sujeto pasivo

Awarding entities cannot change the taxpayer of a fee through private agreements

A company inquired whether it could assume the payment of a BOE publication fee if required by a public contract. The DGT ruled that private parties cannot alter the identity of the taxpayer through private agreements.

The question raised

May and must a commercial entity assume the payment of a tax even if such obligation is listed as a mandatory condition in the event of being awarded the public contract?

The DGT's ruling

The taxable person for the fee for publication of advertisements in the BOE is a public entity. Pursuant to Article 17.5 of the LGT, private individuals may not alter the configuration of the tax or the taxable person through acts or agreements. Payment must be assumed by the legal taxable person, even if the successful bidder has a private obligation to reimburse said amount to the public entity.

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