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A company inquired whether medical assistance expenses paid by it (even if on behalf of its parent company) could be treated as disbursements to avoid including them in its taxable base. The DGT ruled that, because the contract was made in its own name, the requirements for disbursements are not met and they must be included in the taxable amount. Furthermore, the entity must use the SII due to its volume of operations.
Cuestión planteada Obligación de llevanza de los libros registro del Impuesto sobre el Valor Añadido a través del Suministro Inmediato de Información (SII).
Para que un gasto sea considerado suplido y no integre la base imponible, debe pagarse en nombre y por cuenta del cliente, mediante mandato expreso y con una cuantía que coincida exactamente con el gasto. Si el sujeto pasivo contrata en nombre propio, aunque sea por cuenta de un tercero, el importe debe incluirse en la base imponible. Asimismo, si el volumen de operaciones supera los 6.010.121,04 euros, la entidad está obligada al Suministro Inmediato de Información (SII).
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