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A company subletting vehicles and factoring maintenance costs asks whether these operations are subject to VAT and how to determine the taxable base. The DGT responds that factoring expenses constitutes a service supply subject to VAT and not supplies.
Cuestión planteada Deducción de las cuotas soportadas por la sociedad A y tratamiento de la refacturación de los costes por esta a las sociedades arrendatarias a efectos del Impuesto sobre el Valor Añadido.
La refacturación de gastos es una prestación de servicios sujeta y no exenta de IVA, con un tipo del 21%. La base imponible se determina según lo pactado contractualmente, pudiendo incluir el propio IVA de los gastos refacturados. Estos gastos no son suplidos porque no se realizan en nombre y por cuenta del cliente, por lo que la sociedad debe repercutir el impuesto y no puede deducir las cuotas de dichos gastos si no cumplen los requisitos de la ley.
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