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The inquirer asks whether the payment of electricity supplies recharged by a landlord to a tenant constitutes a disbursement or a recharging of costs. The DGT determines that, as the invoices are issued in the landlord's name, it is not a disbursement and must be taxed as a provision of services.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de los gastos de refacturación.
Para que un gasto sea suplido, debe pagarse en nombre y por cuenta del cliente, con mandato expreso y facturas expedidas a nombre del cliente. Si las facturas se emiten a nombre del intermediario, se trata de una refacturación de gastos, la cual constituye una prestación de servicios sujeta al IVA. En este caso, se debe aplicar el tipo general del 21% sobre la base imponible pactada.
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