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A local council consulted whether VAT should be applied when recharging electricity costs to a contractor, incurred due to a lack of independent meters. The Directorate-General for Taxes (DGT) ruled that such recharging constitutes a service provision subject to tax.
Cuestión planteada 1.- Sujeción al Impuesto sobre el Valor Añadido del importe refacturado por el Ayuntamiento a la empresa adjudicataria.
La refacturación de gastos de electricidad constituye una prestación de servicios sujeta y no exenta de IVA, debiendo aplicarse el tipo general del 21 por ciento. La base imponible será el importe total de la contraprestación según lo pactado en el contrato o lo que las partes acuerden libremente. En caso de que el Ayuntamiento realice operaciones sujetas y no sujetas, la deducción del IVA soportado se ajustará a un criterio razonable y homogéneo de imputación, excluyendo las cuotas destinadas exclusivamente a operaciones no sujetas.
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