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A public law entity has enquired whether it must pay VAT on community fees, property tax (IBI), and waste collection costs incurred for a premises provided free of charge by a fishermen's guild. The Directorate-General for Taxes (DGT) has ruled that, even if the transfer is free of charge, the payment of these expenses constitutes consideration that must be included in the taxable base and is subject to VAT.
Cuestión planteada 1. Si procede aplicar el Impuesto sobre el Valor Añadido a dichos gastos, ya que se trata de una cesión de uso sin contraprestación económica y no existe ninguna entrega de bienes o prestación de servicios que motiven la emisión de factura.
La base imponible del IVA incluye cualquier crédito efectivo a favor del prestador derivado de la operación. Aunque no se pacte un precio por la cesión de uso, el pago de gastos de comunidad, IBI o tasas constituye una contraprestación que debe ser objeto de repercusión por parte del cedente. Por tanto, la cofradía debe repercutir el IVA al tipo general del 21% sobre dichos gastos y emitir la factura correspondiente.
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