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An architect enquired whether electricity, water, property tax (IBI), and fee costs included in the landlord's invoice should be treated as disbursements or as part of the taxable amount. The DGT ruled that these items are ancillary to the lease and must be taxed at the standard VAT rate.
Cuestión planteada Si la inclusión de dichos conceptos junto con la renta mensual es correcta o bien se trata de suplidos y por lo tanto no deben figurar en la base del impuesto.
La base imponible del arrendamiento incluye la renta y cualquier crédito efectivo del arrendador derivado de la prestación y sus accesorias, como suministros o tasas. Estos gastos no son suplidos porque el arrendador actúa en nombre propio y no por mandato del arrendatario. Solo se debe repercutir el gasto real neto de IVA, aunque si se cobra una cantidad superior, esa diferencia también integra la base imponible. El tipo aplicable a estos conceptos accesorios es el general del 21 por ciento.
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