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A local authority re-invoices a contractor for a swimming pool service the proportional share of its electricity consumption. The DGT has determined that this operation constitutes a supply of services subject to VAT.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido del importe del consumo de electricidad refacturado por el Ayuntamiento a la empresa adjudicataria.
La refacturación del gasto de electricidad por parte del Ayuntamiento es una prestación de servicios sujeta y no exenta de IVA. Se debe aplicar el tipo general del 21 por ciento. La base imponible será el importe total de la contraprestación pactada en el contrato o libremente entre las partes, pudiendo incluir el propio IVA de la factura original.
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