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A funeral company has requested clarification on whether the re-invoicing of religious services (funeral rites) paid to the Archbishopric is subject to VAT. The DGT explains that this depends on whether they act as disbursements, as an independent provision of services, or as an ancillary element of the main service.
Cuestión planteada Sujeción y, en su caso, tipo del Impuesto sobre el Valor Añadido aplicable a la refacturación de dichas exequias por parte de la entidad consultante a sus clientes. Obligación de emitir factura por parte del Arzobispado por dichos servicios y contenido de la misma.
Si se cumplen los requisitos de suplido (pago en nombre y por cuenta del cliente con mandato expreso), no se integra en la base imponible. Si no es suplido, la refacturación es una prestación de servicios sujeta al tipo general del 21%. No obstante, si el gasto es accesorio de una prestación principal, recibirá el mismo tratamiento fiscal que esta. Los servicios religiosos del Arzobispado no están sujetos a IVA al no ser actividad empresarial, por lo que no hay obligación de emitir factura, aunque sí otros documentos justificativos.
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