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A funeral services company has enquired whether payments for cremation or burial services carried out by a municipal company can be considered disbursements. The DGT has ruled that, provided legal requirements are met, these amounts do not form part of the taxable base.
Cuestión planteada Si el servicio de incineración o inhumación tiene la consideración de suplido en el Impuesto sobre el Valor Añadido.
Para que los pagos tengan la consideración de suplidos y no se integren en la base imponible, deben cumplirse cuatro requisitos: realizarse en nombre y por cuenta del cliente (con factura expedida a nombre de este), mediante mandato expreso, con la justificación de la cuantía exacta y sin que el mediador pueda deducir el impuesto. En este caso, al expedirse las facturas de la empresa municipal a nombre de los clientes finales, se cumplen los requisitos para que sean suplidos.
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