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A port services company asks whether the mercantile fee (T-3) charged to its customers is subject to VAT. The DGT responds that, due to a direct link between the fee and the services provided, it must be included in the VAT base.
Cuestión planteada Si el importe de la tasa que va a repercutir la consultante a sus clientes junto con las prestaciones de servicios de estiba y almacenaje se encontraría sujeto al Impuesto sobre el Valor Añadido.
La tasa de la mercancía debe formar parte de la base imponible del IVA de las prestaciones de servicios de estiba y almacenaje. Esto se debe a que existe un vínculo directo entre los servicios portuarios prestados y los servicios gravados por dicha tasa. Al no actuar la empresa en nombre y por cuenta del cliente (suplido), sino como sustituto del contribuyente, el importe no puede excluirse de la contraprestación.
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