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A cleaning and sewerage company requested clarification on the VAT rate applicable to replacing manhole covers and cleaning networks. The DGT ruled that sewer cleaning and the reinstallation of a cover following cleaning are subject to the 10% rate, whereas replacing a cover with a new one constitutes an independent operation subject to 21%.
Cuestión planteada Tipo impositivo aplicable a las operaciones consultadas.
La limpieza de la red de alcantarillado y la colocación de la tapa tras la apertura de una arqueta constituyen una operación única donde la colocación es accesoria, tributando al 10%. No obstante, la sustitución de una tapa de registro por otra nueva, realizada de forma independiente a la limpieza, es una prestación distinta sujeta al tipo general del 21%.
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