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A commercial company acting as an agent for a Municipal Corporation to carry out water services has requested clarification on the applicable tax rate. The DGT has determined that, as it acts on behalf of the Administration, water supply services are subject to VAT at the reduced rate of 10%.
Cuestión planteada Tipo impositivo aplicable a los citados servicios.
Cuando una empresa actúa como contratista realizando la prestación material del servicio en nombre y por cuenta de la Administración Pública, la entidad debe facturar a dicho ente público la contraprestación con la repercusión del IVA que proceda. En el caso del suministro de agua potable, el tipo impositivo aplicable es el reducido del 10% según la Ley 37/1992. La no sujeción de las concesiones administrativas no se extiende a las prestaciones de servicios que efectúe el concesionario a los destinatarios.
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