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A seller of electronic devices asked whether VAT should be applied to transport costs it passed on to its reseller customers. The DGT replied that transport is part of the total consideration for delivery and therefore the passive party's investment applies.
Cuestión planteada Si en la factura que expida debe repercutir el impuesto por el coste del transporte refacturado o si debe aplicar al mismo la inversión del sujeto pasivo del artículo 84.Uno.2º, letra g), de la Ley del impuesto.
La base imponible debe incluir los gastos de transporte derivados de la prestación principal. Al ser el transporte parte de la contraprestación de la entrega de los dispositivos, no se debe tratar por separado ni repercutir cuota de IVA. En su lugar, se debe aplicar el supuesto de inversión del sujeto pasivo previsto en el artículo 84.Uno.2º, letra g), de la Ley 37/1992.
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