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A municipal market owners' association has enquired whether the distribution of common service costs (cleaning, maintenance, etc.) among members and non-members is subject to VAT. The DGT has ruled that the recharging of independent expenses constitutes a taxable supply of services.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido del reparto de dichos gastos entre los asociados y no asociados titulares de los distintos puestos del mercado.
La refacturación de un gasto único e independiente es una prestación de servicios sujeta al IVA con el tipo general del 21%. La base imponible incluirá cualquier crédito efectivo a favor de la asociación, según lo pactado contractualmente, incluso el propio IVA del servicio refacturado. Si el gasto es accesorio a una prestación principal, recibirá el mismo tratamiento fiscal que esta. Si son prestaciones independientes, se aplicará el tratamiento de servicios por separado.
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