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A Provincial Council has requested a ruling regarding the VAT liability of two commercial companies involved in water cycle management and waste management. The DGT has determined that integrated water cycle activities are subject to VAT, but waste management depends on whether it is carried out on the company's own account or on behalf of the Administration.
Question raised 1st Subjectivity of the operations carried out by the aforementioned commercial companies to Value Added Tax.
Operations within the integrated water cycle (abstraction, supply, purification, distribution, sewerage, and treatment) are subject to VAT, even if the consideration is a fee. In contrast, waste management is not subject to VAT if carried out without consideration or through fees, provided that the Administration retains ownership or acts through its own means. If a commercial company provides waste services to third parties unrelated to the Administration, these shall be subject to the tax.
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