{"id":22153,"date":"2026-10-29T13:30:32","date_gmt":"2026-10-29T13:30:32","guid":{"rendered":"https:\/\/www.duransindreu.com\/?p=22153"},"modified":"2026-10-29T13:36:09","modified_gmt":"2026-10-29T13:36:09","slug":"la-facturacio-a-cost-sense-marge-ni-benefici-economic-constitueix-una-operacio-onerosa-en-iva","status":"publish","type":"post","link":"https:\/\/www.duransindreu.com\/ca\/la-facturacio-a-cost-sense-marge-ni-benefici-economic-constitueix-una-operacio-onerosa-en-iva\/","title":{"rendered":"La facturaci\u00f3 a cost, sense marge ni benefici econ\u00f2mic, constitueix una operaci\u00f3 onerosa en IVA"},"content":{"rendered":"\t\t
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Nota informativa<\/strong><\/p>

La facturaci\u00f3 a cost, sense marge ni benefici econ\u00f2mic, constitueix una operaci\u00f3 onerosa en IVA<\/span><\/span>\u00a0<\/span><\/h2><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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El Tribunal Suprem<\/strong>, en recent Sent\u00e8ncia de 21 de setembre de 2026<\/strong> (Resoluci\u00f3 1026\/2026, Recurs 792\/2025), analitza si la refacturaci\u00f3 de despeses o la prestaci\u00f3 de serveis a preu de cost, sense marge o benefici econ\u00f2mic<\/strong> per al subjecte passiu, constitueix una operaci\u00f3 a t\u00edtol oner\u00f3s en IVA<\/strong> que no limita l\u2019exercici del dret a deduir l\u2019IVA suportat<\/strong>.<\/p>

En el cas analitzat per l\u2019Alt Tribunal, una Agrupaci\u00f3 d\u2019Inter\u00e8s Econ\u00f2mic<\/strong> actuava com a entitat centralitzadora de costos<\/strong>, que adquiria b\u00e9ns i serveis en inter\u00e8s dels seus socis per a, posteriorment, refacturar-los en base al preu de cost<\/strong> suportat per l\u2019entitat i en funci\u00f3 del b\u00e9 o servei que corresponia a cada soci, sense incorporar en la refacturaci\u00f3 cap marge ni obtenir cap benefici econ\u00f2mic<\/strong> en l\u2019operaci\u00f3.<\/p>

En el transcurs de les actuacions inspectores realitzades davant l\u2019entitat recurrent i que van ser origen del cas analitzat pel Tribunal Suprem, l\u2019Administraci\u00f3 Tribut\u00e0ria va considerar que la refacturaci\u00f3 de despeses a cost, sense marge o benefici econ\u00f2mic, no implicava la realitzaci\u00f3 d\u2019una operaci\u00f3 onerosa en IVA<\/strong> i, per tant, suposava una operaci\u00f3 que limitava l\u2019exercici del dret a la deducci\u00f3 de l\u2019IVA suportat, en la mesura en que per a l\u2019exercici de tal dret s\u2019exigeix que els b\u00e9ns i\/o serveis adquirits es destinin a la realitzaci\u00f3 d\u2019operacions a t\u00edtol oner\u00f3s, criteri que va estar confirmat pel Tribunal Econ\u00f2mic Administratiu regional i, posteriorment, pel Tribunal Superior de Just\u00edcia<\/strong>.<\/p>

El Tribunal Suprem, partint de la Jurisprud\u00e8ncia comunit\u00e0ria, assenyala que el concepte d\u2019\u201doperaci\u00f3 a t\u00edtol oner\u00f3s<\/strong>\u201d en l\u2019\u00e0mbit de l\u2019IVA, constitueix un concepte aut\u00f2nom del Dret de la UE<\/strong> que s\u2019ha d\u2019interpretar en base a la doctrina del TJUE i, en concret, d\u2019acord amb la \u201cdoctrina del vincle directe<\/strong>\u201d, de la que es deriva, tal i com reconeix l\u2019Advocacia de l\u2019Estat, que per a considerar una operaci\u00f3 com a onerosa \u00e9s irrellevant que hagi o no un benefici econ\u00f2mic<\/strong>, doncs la naturalesa onerosa de l\u2019operaci\u00f3 nom\u00e9s requereix que la contraprestaci\u00f3 percebuda constitueixi el contravalor efectiu del servei prestat<\/strong>.<\/p>

Tot i que l\u2019Alt Tribunal no fixa doctrina<\/strong>, degut a que en el decurs del recurs contenci\u00f3s administratiu l\u2019Advocacia de l\u2019Estat es va aplanar<\/strong> a les pretensions de la recurrent, de la seva Resoluci\u00f3 es deriva que la refacturaci\u00f3 realitzada a preu de cost i sense marge ni benefici econ\u00f2mic, suposa una operaci\u00f3 onerosa en IVA<\/strong>, en la mesura en que la contraprestaci\u00f3 percebuda per l\u2019entitat que refactura es correspon amb el contravalor efectiu de l\u2019operaci\u00f3 realitzada, del que es despr\u00e8n que tal actuaci\u00f3 no suposa una operaci\u00f3 que limiti l\u2019exercici del dret a la deducci\u00f3 de l\u2019IVA suportat<\/strong> per abs\u00e8ncia d\u2019onerositat.<\/p>

Aquesta Sent\u00e8ncia, tot i no fixar Jurisprud\u00e8ncia<\/strong>, resulta rellevant per a Agrupacions d\u2019Inter\u00e8s Econ\u00f2mic, Unions Temporals d\u2019Empreses<\/strong> i, en general, per a entitats que actu\u00efn com a centres de cost<\/strong> que adquireixen b\u00e9ns i\/o serveis que, posteriorment, distribueixen entre els seus socis via refacturaci\u00f3 a cost i sense marge econ\u00f2mic, ja que pot servir com a criteri per a defensar la naturalesa onerosa en IVA de la refacturaci\u00f3<\/strong> i, per tant, la realitzaci\u00f3 d\u2019una operaci\u00f3 que no limita l\u2019exercici del dret a deduir l\u2019IVA suportat per abs\u00e8ncia d\u2019onerositat.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Dubtes m\u00e9s habituals<\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tLa refacturaci\u00f3 a cost sense marge \u00e9s una operaci\u00f3 onerosa en IVA?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

De la resoluci\u00f3 del Tribunal Suprem es despr\u00e8n que s\u00ed, perqu\u00e8 la contraprestaci\u00f3 percebuda \u00e9s el contravalor efectiu de l\u2019operaci\u00f3, encara que no hi hagi marge ni benefici.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tLa facturaci\u00f3 a cost limita el dret a deduir l\u2019IVA suportat?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

Segons la sent\u00e8ncia, no. En ser una operaci\u00f3 onerosa, no hi ha abs\u00e8ncia d\u2019onerositat que limiti la deducci\u00f3 de l\u2019IVA suportat.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tLa sent\u00e8ncia del Tribunal Suprem de 21 de setembre de 2026 \u00e9s jurisprud\u00e8ncia vinculant?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

No. El Tribunal no fixa doctrina perqu\u00e8 l\u2019Advocacia de l\u2019Estat es va aplanar a les pretensions de la recurrent durant el recurs.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tA qui li resulta rellevant aquesta sent\u00e8ncia?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

A les AIE, les UTE i, en general, a les entitats que actuen com a centres de cost i refacturen als seus socis a cost i sense marge econ\u00f2mic.<\/p>

\u00a0<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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M\u00e9s informaci\u00f3<\/strong><\/h3>

Des del nostre equip especialitzat en Tributaci\u00f3 del Sector P\u00fablic<\/a>, acompanyem les entitats en la revisi\u00f3 de les seves operacions de refacturaci\u00f3 i en l\u2019elaboraci\u00f3 i revisi\u00f3 de procediments interns i contractes per defensar la facturaci\u00f3 a cost IVA com a operaci\u00f3 onerosa i preservar el dret a deduir l\u2019IVA suportat.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\n\t\t\t\t\t\t\tAnna Ric\t\t\t\t\t\t<\/h4>\n\t\t\t\t\t<\/a>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t
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Anna Ric \u00e9s s\u00f2cia de l\u2019\u00c0rea Fiscal del despatx i lidera el Departament de Sector P\u00fablic, assessorant principalment Administracions p\u00fabliques i entitats del sector p\u00fablic en tots aquells aspectes amb transcend\u00e8ncia tribut\u00e0ria.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\tContactar\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\t\t\t\tAriadna Celada\t\t\t\t\t\t<\/h4>\n\t\t\t\t\t<\/a>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t
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L\u2019Ariadna Celada est\u00e0 integrada a l\u2019\u00e0rea de Tributaci\u00f3 indirecta del Sector P\u00fablic del despatx, i els seus principals \u00e0mbits d\u2019actuaci\u00f3 s\u00f3n l\u2019assessorament en mat\u00e8ria d\u2019imposici\u00f3 indirecta i l\u2019assist\u00e8ncia t\u00e8cnica en procediments tributaris. Est\u00e0 especialitzada en assessorament a les adminsitracions p\u00fabliques.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\tContactar\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\t\t\t\tTom\u00e1s P\u00e9rez\t\t\t\t\t\t<\/h4>\n\t\t\t\t\t<\/a>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t
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Tom\u00e1s P\u00e9rez est\u00e0 integrat a l\u2019\u00c0rea de tributaci\u00f3 del Sector P\u00fablic del despatx, i els seus principals \u00e0mbits d\u2019actuaci\u00f3 s\u00f3n l\u2019assessorament en mat\u00e8ria d\u2019imposici\u00f3 directa i indirecta, l\u2019assessorament fiscal recurrent i l\u2019assist\u00e8ncia t\u00e8cnica en procediments tributaris. Est\u00e0 especialitzat en l\u2019assessorament a l\u2019administraci\u00f3 p\u00fablica i entitats del sector p\u00fablic.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\tContactar\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Nota informativa La facturaci\u00f3 a cost, sense marge ni benefici econ\u00f2mic, constitueix una operaci\u00f3 onerosa en IVA El Tribunal Suprem, en recent Sent\u00e8ncia de 21 de setembre de 2026 (Resoluci\u00f3 1026\/2026, Recurs 792\/2025), analitza si la refacturaci\u00f3 de despeses o la prestaci\u00f3 de serveis a preu de cost, sense marge o benefici econ\u00f2mic per al […]<\/p>\n","protected":false},"author":14,"featured_media":22186,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_eb_attr":"","_templately_pack_id":"","_templately_imported_at":"","_templately_source":"","_templately_import_session_id":"","footnotes":""},"categories":[62],"tags":[],"class_list":["post-22153","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"\nFacturaci\u00f3 a cost IVA: operaci\u00f3 onerosa segons el TS<\/title>\n<meta name=\"description\" content=\"Facturaci\u00f3 a cost IVA: sent\u00e8ncia del Tribunal Suprem de 21 de setembre de 2026 sobre si refacturar sense marge \u00e9s operaci\u00f3 onerosa.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.duransindreu.com\/ca\/la-facturacio-a-cost-sense-marge-ni-benefici-economic-constitueix-una-operacio-onerosa-en-iva\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Refacturar a cost en IVA: qu\u00e8 diu el Tribunal Suprem\" \/>\n<meta property=\"og:description\" content=\"Una nova sent\u00e8ncia del Tribunal Suprem analitza si refacturar a preu de cost, sense marge, limita la deducci\u00f3 de l\u2019IVA suportat. Claus per a AIE i UTE.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.duransindreu.com\/ca\/la-facturacio-a-cost-sense-marge-ni-benefici-economic-constitueix-una-operacio-onerosa-en-iva\/\" \/>\n<meta property=\"og:site_name\" content=\"Dur\u00e1n-Sindreu, despacho de abogados y asesores de empresa\" \/>\n<meta property=\"article:published_time\" content=\"2026-10-29T13:30:32+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-29T13:36:09+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.duransindreu.com\/wp-content\/uploads\/2026\/10\/Facturacion-a-coste-IVA-Calculadora-y-facturas-apiladas-sobre-una-mesa-de-oficina-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1875\" \/>\n\t<meta property=\"og:image:height\" content=\"625\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Carla Fernandez\" \/>\n<script type=\"application\/ld+json\" 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