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A query was raised regarding whether a court agent (procurador) can charge VAT on an invoice issued in 2022 for services provided in 2012, and whether disbursements (suplidos) must include the tax. The DGT ruled that the right to charge VAT expires one year after the accrual date and that disbursements are not subject to VAT provided they meet specific requirements.
Cuestión planteada Si es procedente la repercusión del Impuesto sobre el Valor Añadido en octubre de 2022 y si dicho impuesto debe repercutirse por la parte de la minuta que corresponde con gastos suplidos.
El derecho a repercutir el IVA se pierde cuando transcurre un año desde la fecha del devengo. No obstante, el destinatario puede aceptar voluntariamente soportar la repercusión extemporánea. Respecto a los suplidos, si se pagan en nombre y por cuenta del cliente, bajo mandato expreso y se justifica su cuantía exacta, la operación no está sujeta al impuesto.
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