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A Consortium sought clarification on whether the waste collection and treatment services it provides to its member local authorities are subject to VAT and whether invoices must be issued. The DGT ruled that the operation is not subject to VAT as it constitutes services between dependent entities; however, there remains an obligation to issue invoices and report the transactions using Form 347.
Question posed: VAT liability of the aforementioned waste collection and treatment service and the obligation of the taxpayer to issue an invoice for the same.
El servicio de recogida y tratamiento de residuos prestado por el Consorcio a la diputación y administraciones locales dependientes no está sujeto al IVA según el artículo 7.8º de la Ley 37/1992. No obstante, la no sujeción no se aplica a servicios prestados a otros destinatarios distintos. Existe obligación de expedir factura por estas operaciones no sujetas y de incluirlas en la declaración anual de operaciones con terceros (modelo 347).
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