- If the re-invoicing refers exclusively to an expense borne by the taxable person that is re-invoiced to its customers, the re-invoicing of expenses is a provision of subject and non-exempt services, for which the Tax must be passed on at the general rate of 21%.
- On the other hand, if the re-invoicing is carried out within the framework of a delivery of goods or a provision of services for which it could be considered an accessory (and this occurs when it does not constitute an end in itself for the clientele, but rather the means to enjoy the main service provided in the best conditions), the re-invoiced expenses will be accessories to the main service and will receive the same treatment as the latter.
Source: audiconsultores-etlglobal.com
Latest Posts in "Spain"
- Spain’s 2027 E-Invoicing Mandate: Key Requirements and Deadlines for All B2B Businesses
- Spain’s 2027 E-Invoicing Mandate: Key Requirements and Steps for B2B Businesses
- VAT Deemed Included in Contract Price if Not Mentioned and Cannot Be Charged Later, TEAC Rules
- Spanish Tax Authority Rules Against Artificial VAT Deductions in School Property Leasing Case
- Self-Employed Using POS Must Adapt to VERI*FACTU by July 1, 2026, Even for Tickets
