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A foundation has enquired whether the recharging of utilities and common expenses for a shared property is subject to VAT. The DGT explains that this depends on whether the expenses are disbursements, independent recharges, or accessory supplies to a principal supply.
Cuestión planteada Sujeción y, en su caso, tipo del Impuesto sobre el Valor Añadido aplicable a las refacturaciones de gastos que realiza la entidad consultante.
Si los gastos son suplidos (pagados en nombre y por cuenta del cliente con mandato expreso), no están sujetos al IVA. Si es una refacturación de un gasto independiente, es una prestación de servicios sujeta al tipo general del 21%. Si el gasto es accesorio a una prestación principal, recibirá el mismo tratamiento fiscal que dicha prestación.
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