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A consultant inquired about the VAT treatment when rebilling expenses they have personally paid (some exempt and others at a reduced rate). The DGT clarified that if these are not disbursements, independent rebilling constitutes a service provision subject to the standard VAT rate.
Cuestión planteada Sujeción, y en su caso exención o aplicación del tipo reducido, en el Impuesto sobre el Valor Añadido por la mera refacturación de dichos gastos a un tercero con el que no mantiene relación comercial.
Para que un gasto sea suplido y no integre la base imponible, debe pagarse en nombre y por cuenta del cliente mediante mandato expreso y con factura a nombre del cliente. Si el consultante asume los gastos en nombre propio, se trata de una refacturación independiente, la cual es una prestación de servicios sujeta al tipo general del 21%. No obstante, si la refacturación es de un seguro y coincide con el coste exacto, mantiene la exención. Asimismo, si los gastos son accesorios de una prestación principal, recibirán el mismo tratamiento fiscal que esta.
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