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A query was raised regarding whether the levy for the improvement of hydraulic infrastructure in Andalusia is subject to VAT. The DGT has determined that this levy is not subject to the tax and must not be included in the taxable base for water supply.
Cuestión planteada Si el suministro de agua por el que se satisface el referido canon se encuentra sujeto al Impuesto sobre el Valor Añadido.
El canon para la mejora de infraestructuras hidráulicas no se encuentra sujeto al IVA por no estar comprendido en el artículo 7.8.º F).b) de la Ley 37/1992. Al no ser el consumo de agua equiparable a la prestación del servicio de suministro, tampoco resulta de aplicación el artículo 78.Dos.4º para incluirlo en la base imponible. Este pronunciamiento supone un cambio de criterio respecto a la contestación vinculante V0939-11.
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