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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, debe realizarse en nombre y por cuenta del cliente mediante mandato expreso, con facturas expedidas a nombre del cliente y sin diferencias en el importe. En este caso, la empresa no puede deducir el IVA porque no es la destinataria real de los suministros, sino que los clientes son los titulares y destinatarios jurídicos de la prestación. El derecho a la deducción requiere ser el destinatario real y contar con factura emitida a nombre propio.
What is published here, applied to a company or a specific case. The first meeting is free.
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