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A non-profit association manages a water branch and passes on costs to its members without issuing invoices. The DGT examines whether these costs qualify as disbursements, are exempt, or must be invoiced with VAT.
Cuestión planteada Si dicha entidad se encuentra obligada a expedirles factura a sus socios por los referidos gastos que son refacturados por la misma.
La asociación debe expedir factura si las operaciones están sujetas y no exentas de IVA. Los gastos no son suplidos si se pagan en nombre propio y no se cumplen los requisitos de mandato expreso y coincidencia exacta de importes. La exención para entidades sin ánimo de lucro no aplica si los gastos satisfacen intereses particulares de los socios y no son parte de las cuotas estatutarias. Si los gastos son accesorios a una prestación principal, como el suministro de agua, recibirán el mismo tratamiento fiscal que esta.
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