What a suplido is
A suplido is an amount you pay in the customer’s name and on their behalf, and that you document that way. It stays outside the VAT base when the VAT act’s conditions are met. An ordinary recharge does not become a suplido because you call it one.
When it stays outside the base
The VAT act leaves out of the base the payments made in the customer’s name and on their behalf, under an express mandate, when the person who pays evidences the amount and the customer is the recipient. The third party’s invoice has to be in that customer’s name. If the cost is yours and you then recharge it, it goes into the base. Labelling it suplido does not change the case.
- Payment in the customer’s name and on their behalf, with a mandate.
- You evidence the amount, and the third party’s invoice is in the customer’s name.
- A recharge of your own cost is not a suplido.
You enter it as what it is
In Factura Fácil you enter the amount according to what it is. If it is a suplido and the conditions are met, it is not part of the base on which you calculate VAT. If it is your own cost recharged, it goes in the base. The app does not classify the line on its own.
Common questions
Is a ticket I buy and recharge a suplido?
Only if you pay it in the customer’s name and on their behalf, with the third party’s invoice in their name and the other conditions in the act. If the ticket is your cost, do not take it out of the base.
Does a suplido carry VAT?
A suplido that meets the conditions does not enter the VAT base of your invoice. The VAT on the expense, if there is any, is the VAT on the invoice issued in the customer’s name.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.