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An entity acting as an electricity market operator has queried whether the recharging of congestion management and capacity allocation costs to transmission system operators (TSOs) is subject to VAT. The Directorate-General for Taxes (DGT) has ruled that such recharging constitutes a taxable transaction, provided that the recipient is a taxable person or professional established in Spanish territory.
Cuestión planteada Si los costes asumidos por la consultante al amparo del Reglamento (UE) 2015/1222 y que son repartidos por ésta a los GRT darán lugar a una operación sujeta al Impuesto sobre el Valor Añadido y, en su caso, determinación del sujeto pasivo.
La refacturación de gastos realizada por un empresario o profesional constituye una operación sujeta y no exenta del IVA. El lugar de realización de estas prestaciones de servicios se determina por la ubicación de la sede de la actividad, establecimiento permanente o domicilio del destinatario. Por tanto, la operación estará sujeta al impuesto cuando los GRT destinatarios estén establecidos en territorio de aplicación del impuesto. La entidad consultante será el sujeto pasivo de la operación al realizar la refacturación a destinatarios establecidos en España.
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