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A renting company has enquired whether insurance premiums paid on behalf of a lessee (the actual policyholder) can be treated as disbursements to avoid being included in the VAT taxable base. The DGT has ruled that they may only be treated as disbursements if the strict requirements are met: acting on behalf of another, having an express mandate, providing exact justification of the amount, and not deducting the tax.
Cuestión planteada Consideración de las primas del seguro pagadas por la entidad consultante en nombre y representación del arrendatario como suplidos a efectos del Impuesto sobre el Valor Añadido en la segunda modalidad contractual descrita.
Para que las sumas pagadas por el arrendador en nombre y por cuenta del arrendatario (tomador del seguro) se consideren suplidos y no integren la base imponible del IVA, deben concurrir cuatro condiciones: 1) actuar en nombre y por cuenta del cliente, acreditándose con factura a cargo del cliente; 2) existir un mandato expreso del cliente; 3) la cantidad percibida debe coincidir exactamente con el gasto incurrido; y 4) el sujeto pasivo no debe deducir el impuesto que haya gravado dichos gastos. El hecho de que el reembolso se realice de forma fraccionada no impide que se consideren suplidos si se cumplen estos requisitos.
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