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A company selling electrical equipment has enquired whether the waste management levy for electrical and electronic equipment should be included in the VAT taxable amount of its invoices. The DGT has ruled that, as it is a cost that must be passed on to the customer, it forms part of the consideration.
Cuestión planteada Si el canon de gestión de residuos de aparatos eléctricos y electrónicos ha de incluirse en la base imponible de las facturas emitidas.
La base imponible del IVA está constituida por el importe total de la contraprestación procedente del destinatario. En este concepto se incluyen comisiones, portes, seguros y cualquier otro crédito efectivo a favor de quien realiza la entrega. Por tanto, si existe la obligación de repercutir el coste de gestión de residuos, este debe incluirse en la base imponible de las entregas de material eléctrico.
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