Suplido (disbursement on behalf of a client)

A suplido is a payment you make in your client's name and on their behalf, under their instruction, and then pass on for the exact amount: a typical example is an official fee a gestoría pays for its client. It stays outside your taxable base, so it carries no VAT and does not count as your income, but you cannot deduct it as your own expense either.

Do not confuse it with a re-invoiced expense: if the cost is billed in your name and you then charge it to the client, it is ordinary income of your activity and carries VAT. For a true suplido, the third party invoice must be issued in the client's name and the amount passed on must be exact, with no markup.

Rather have this calculated for you?

kontora generates your tax forms box by box, tells you how much to set aside and reminds you before every deadline.

Pricing · Calculators

Dietas (meal allowances for work travel)

Ley Beckham (Beckham Law, special inpatriate tax regime)

Full glossary