Doctrine by topic · DGT Observatory

Re-invoicing: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 26 rulings · 2014–2026

Current position

The re-invoicing of expenses constitutes an operation subject to IVA (Value Added Tax) at the general rate of 21% if the requirements for disbursements (suplidos) are not met. For an expense to be considered a disbursement, it must be carried out on behalf of and for the account of the client, with the invoice issued directly to them, through an express mandate, for the exact amount, and without the intermediary being able to deduct the tax. In insurance cases, the re-invoicing of the exact cost without a margin is considered exempt.

The DGT's position remains constant regarding the distinction between taxable operations and disbursements. Throughout the rulings, it has been specified that the re-invoicing of expenses without meeting the requirements of mandate and direct invoicing to the client is a taxable operation. The exception for the exact transfer of insurance costs is maintained.

Turning points

  1. V2351-22

    Establishes the four cumulative requirements for payments to be considered disbursements: acting on behalf of and for the account of the client, express mandate, exact amount, and that the intermediary cannot deduct the tax.

Analysis based on 26 of 26 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V0500-26 5 Mar 2026

Crew expenses refacturing liable to 21% VAT in Spain

SG de Impuestos sobre el Consumo
consignatariarefacturaciónexenciónnavegación internacionalnecesidades directas del buque LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V0538-22 17 Mar 2022

Cession of public property use exempt from VAT

SG de Impuestos sobre el Consumo
dominio públicoconcesión administrativasuplidosrefacturaciónprestación única LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.2
Affects CompanyExpat · Non-residentIndividual
V0965-20 21 Apr 2020

Recharging traffic fines to customers is subject to VAT

SG de Impuestos sobre el Consumo
base imponiblecontraprestaciónprestación de serviciosempresariorefacturación LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.2
Affects CompanyExpat · Non-residentIndividual
V3373-14 23 Dec 2014

Association's peritage refactoring subject to VAT and IRPF retention

SG de Impuestos sobre la Renta de las Personas Físicas
empresariomediaciónrefacturaciónretenciónactividad profesional LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 4.tres
Affects CompanyExpat · Non-residentIndividual

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