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A company sought clarification on whether the re-invoicing of a tax (ITPAJD) paid under a lease agreement assigned to another entity was subject to VAT. The DGT ruled that the re-invoicing of expenses constitutes a provision of services subject to tax.
Cuestión planteada Si la refacturación descrita se encuentra sujeta al Impuesto sobre el Valor Añadido.
La refacturación de gastos constituye una prestación de servicios sujeta al IVA con el tipo general del 21%. La base imponible incluirá el importe total de la contraprestación, según lo pactado entre las partes. No se considera suplido, ya que no se cumplen los requisitos de pago en nombre y por cuenta del cliente mediante mandato expreso con justificación de la cuantía exacta.
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