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A concessionaire has requested clarification on whether the Property Tax (IBI) amount recharged by the granting authority is subject to VAT. The DGT explains that the tax treatment depends on whether the payment constitutes a disbursement, the recharging of an independent expense, or an ancillary element of a principal supply.
Cuestión planteada Si el importe del impuesto que va a repercutir la entidad concedente al consultante se encontraría sujeto al Impuesto sobre el Valor Añadido.
Si se cumplen los requisitos de suplido (pago en nombre y por cuenta del cliente con mandato expreso y justificación exacta), la operación no está sujeta a IVA. Si es una refacturación de un gasto independiente, es una prestación de servicios sujeta al IVA. Si el gasto es accesorio a una prestación principal, recibirá el mismo tratamiento fiscal que dicha prestación.
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