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A foundation has enquired whether the proportional re-invoicing of IBI (Property Tax) by a seller is subject to VAT and whether the local council must refund the proportional amount. The DGT ruled that VAT liability depends on whether the expense constitutes a disbursement or an ancillary supply, and that the local council is not required to issue a refund because the taxpayer is the owner at the time the tax accrues.
Cuestión planteada Si dicha repercusión de la parte proporcional del Impuesto sobre Bienes Inmuebles se encontraría sujeta al Impuesto sobre el Valor Añadido. Si el Ayuntamiento está obligado a devolver a la consultante el importe correspondiente al período de propiedad del inmueble de esta, conforme a la exención prevista en el artículo 15 de la Ley 49/2002.
La refacturación del IBI está sujeta a IVA al 21% si se trata de una prestación de servicios independiente o si es una prestación accesoria de una operación única, como una compraventa. No es un suplido si no se cumplen los requisitos de mandato expreso y facturación a nombre del cliente. Respecto al IBI, el sujeto pasivo es el titular del derecho en el momento del devengo (1 de enero) y los convenios privados no alteran esta obligación legal, por lo que el Ayuntamiento no debe realizar devoluciones.
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