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A company providing equipped kitchens has requested clarification on whether the recharging of utilities (water, electricity, gas) constitutes a disbursement or how it should be taxed. The DGT explains that it depends on whether the company acts on behalf of the client or if the expense is ancillary to the main activity.
Cuestión planteada Base imponible del Impuesto sobre el Valor Añadido de dicha refacturación y, en su caso, si tendría la consideración de un suplido.
Para que un gasto sea suplido y no esté sujeto a IVA, debe pagarse en nombre y por cuenta del cliente mediante mandato expreso, con factura a nombre del cliente y sin que el mediador deduzca el impuesto. Si es una refacturación de un gasto independiente, es una prestación de servicios sujeta al 21%. Si el gasto es accesorio a una prestación principal (como el arrendamiento de cocinas equipadas), recibe el mismo tratamiento fiscal que dicha operación principal.
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