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A concessionaire of a mixed-use car park has requested clarification on whether passing on maintenance and common service costs to resident parking users is subject to VAT. The DGT has ruled that such re-invoicing constitutes a taxable transaction when carried out by the entity in its capacity as a business.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la repercusión de los gastos comunes realizada por la empresa concesionaria a la comunidad de cesionarios.
La entidad concesionaria ostenta la condición de empresario y la refacturación de gastos de mantenimiento y suministros comunes es una operación sujeta al IVA. La base imponible será el importe total de la contraprestación pactada, incluyendo cualquier crédito efectivo derivado de la prestación. Si se repercute un importe superior al gasto real, esa cantidad superior también forma parte de la base imponible. Se debe aplicar el tipo general del 21 por ciento.
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