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A taxpayer queried whether the amount of water re-invoiced to a commercial premises tenant should be included in the VAT taxable base. The Directorate General for Taxes (DGT) ruled that, as it constitutes an ancillary expense of the lease, it must be taxed at the standard rate of 21%.
Cuestión planteada Base imponible del Impuesto sobre el Valor Añadido correspondiente al importe total del arrendamiento, incluyendo el del consumo de agua refacturado por el consultante al arrendatario.
El suministro de agua refacturado en un arrendamiento de local comercial se considera una prestación accesoria de la principal. Por tanto, debe recibir el mismo tratamiento fiscal que el arrendamiento, que está sujeto al tipo general del 21%. Si el gasto fuera un suplido (pagado en nombre y por cuenta del cliente bajo mandato expreso), no estaría sujeto al impuesto.
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