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A company enquired whether expenses recharged by a landlord (such as electricity or water) should be included in the VAT taxable amount and whether they are subject to IRPF withholding. The DGT ruled that such expenses constitute part of both the VAT base and the IRPF withholding base.
Cuestión planteada 1. A efectos del Impuesto sobre el Valor Añadido determinar si los gastos repercutidos formarán parte de la base imponible del IVA que el arrendador debe repercutir a la entidad consultante.
La refacturación de gastos forma parte de la base imponible del IVA de los servicios prestados y debe ser objeto de repercusión al tipo general. En cuanto al IRPF, la base de retención por arrendamiento de inmuebles urbanos incluye todos los conceptos satisfechos al arrendador, excluyendo únicamente el IVA. Por tanto, la retención debe aplicarse tanto sobre la renta como sobre los gastos repercutidos (agua, luz, etc.).
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