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V1159-24 23 May 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · suplidos

Re-invoicing of water supplies in commercial leases is taxed according to the lease treatment

A landlord inquired whether passing on water costs to a tenant constitutes a disbursement or a re-invoicing of expenses. The DGT ruled that, when invoiced in one's own name, it does not qualify as a disbursement and must be treated as a provision of services or an ancillary element of the lease.

The question raised

Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido por la refacturación del suministro de agua al arrendatario.

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