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A company operating a car park has enquired whether the re-invoicing of common expenses to a community of users on a specific floor is subject to VAT. The Directorate General for Taxes (DGT) has ruled that such re-invoicing constitutes a taxable transaction, as the company is acting in its capacity as a business operator.
Cuestión planteada Sujeción al Impuesto de tales operaciones y base imponible de las mismas.
La entidad que explota el aparcamiento actúa como empresario al refacturar servicios de mantenimiento y suministros comunes a la comunidad de usuarios. Esta operación de refacturación de gastos está sujeta y no exenta de IVA. La base imponible será la pactada en el contrato entre las partes, sin incluir el IVA si este es deducible. Se debe aplicar el tipo general del 21 por ciento.
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