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A credit institution enquired whether the court fee paid when filing a lawsuit, which is subsequently billed to a securitisation fund, could be treated as a disbursement (suplido) to avoid VAT application. The DGT ruled that, as the institution is the taxable person for the fee, the payment is made in its own name and not as a disbursement.
Cuestión planteada Consideración de la tasa facturada al fondo de titulización como suplido, a efectos de no aplicarle el Impuesto sobre el Valor Añadido.
Para que un importe sea un suplido y no integre la base imponible, debe pagarse en nombre y por cuenta del cliente, bajo mandato expreso y con una cuantía idéntica al gasto. En este caso, la entidad de crédito es el sujeto pasivo de la tasa judicial, por lo que el pago se realiza en nombre propio. En consecuencia, la refacturación de dicha tasa debe incluir el IVA en la base imponible.
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