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A community of garage lessees has enquired whether the re-invoicing of expenses (property tax, water, electricity, etc.) by the concessionaire company can be considered a disbursement. The DGT has ruled that it does not meet the requirements to be classified as a disbursement and that the operation constitutes a provision of services subject to VAT.
Cuestión planteada Base imponible de dicha refacturación y, en su caso, si se tendría la consideración de un suplido.
La refacturación de gastos no tiene la consideración de suplidos porque no se cumplen los requisitos de ser pagados en nombre y por cuenta del cliente mediante factura expedida directamente a este. Por tanto, la empresa debe repercutir el IVA al tipo general del 21% sobre la base imponible. La base imponible se determinará según lo pactado entre las partes o lo establecido en los estatutos, incluyendo o no el IVA de los gastos originales según dicho pacto.
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