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A driving school has requested clarification on whether driving licence fees paid on behalf of students should be included in their VAT taxable base or treated as disbursements. The DGT has ruled that, provided legal requirements are met, these fees constitute disbursements and do not form part of the tax base.
Cuestión planteada Si es correcto considerar dichas tasas como suplidos, o como parte de la base imponible por los servicios prestados. Si esta consideración cambia por el hecho de ser tramitado el pago de las tasas de manera electrónica por las autoescuelas.
Las tasas para la obtención del permiso de conducir que satisfacen las autoescuelas en nombre y por cuenta de sus clientes tienen la consideración de suplidos. Por tanto, no se integran en la base imponible del IVA de las prestaciones de servicios que las autoescuelas efectúan a sus clientes. Este criterio se mantiene aunque las tasas se ingresen de manera agrupada en un modelo 791 mediante presentación electrónica. Para que sean suplidos, deben cumplirse los requisitos de pago en nombre y por cuenta del cliente, existir un mandato expreso, justificar la cuantía exacta y no deducir el impuesto que las haya gravado.
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