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A company installing solar panels and managing its customers' electricity supply asks whether it can deduct VAT on electricity bills paid on their behalf. The DGT responds that deduction is not permitted as the customers are the actual recipients of the supply.
Cuestión planteada Si la consultante puede deducir las cuotas del Impuesto sobre el Valor Añadido correspondientes a las facturas de suministro eléctrico expedidas a favor de sus clientes.
Para que un pago sea considerado suplido y no afecte a la base imponible, debe realizarse en nombre y por cuenta del cliente, mediante mandato expreso y con facturas expedidas a nombre del cliente. En este caso, la empresa no puede deducir el IVA porque los destinatarios reales de los suministros son los clientes, titulares de los puntos de suministro. La deducción solo procede si el sujeto pasivo es el destinatario real de los bienes o servicios y cuenta con factura a su nombre.
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