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A commercial entity operating a sports centre has enquired whether the recharging of utilities by the local council is subject to VAT. The Directorate General for Taxes (DGT) has ruled that such recharging constitutes a taxable supply of services, unless the costs are treated as disbursements.
Cuestión planteada Si dicha refacturación de gastos se encuentra sujeta al Impuesto sobre el Valor Añadido.
La refacturación de gastos constituye una prestación de servicios sujeta al IVA con el tipo general del 21 por ciento. La base imponible debe determinarse según lo pactado contractualmente, pudiendo incluir el propio IVA de los gastos refacturados. No obstante, no se integrarán en la base imponible las sumas pagadas en nombre y por cuenta del cliente (suplidos), siempre que se cumplan los requisitos de mandato expreso, justificación de la cuantía exacta y que el mediador no deduzca el impuesto.
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