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An auditing firm inquired whether reimbursable travel expenses could be treated as disbursements (suplidos) to avoid including them in the taxable base. The DGT ruled that, as they do not meet the requirements for disbursements, these expenses must be included in the taxable base of the auditing services.
Cuestión planteada Tratamiento en el Impuesto sobre el Valor Añadido de la facturación de dichos gastos reembolsables.
Para que un gasto sea suplido y no integre la base imponible, debe pagarse en nombre y por cuenta del cliente mediante facturas expedidas a nombre de este, bajo mandato expreso y con una cuantía idéntica al gasto incurrido. En este caso, los gastos de desplazamiento incurridos por la consultante y trasladados al cliente forman parte de la base imponible de los servicios de auditoría. Por tanto, se debe repercutir el IVA al tipo correspondiente a dichos servicios, que es el 21 por ciento.
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