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A public entity asked whether the water tariff it collects is subject to VAT and whether it can deduct the VAT paid. The DGT states that the water tariff is not subject to VAT and should not be included in the taxable base of operations.
Cuestión planteada Si el suministro de agua por el que se satisface el referido canon se encuentra sujeto al Impuesto sobre el Valor Añadido. Deducibilidad de las cuotas del Impuesto sobre el Valor Añadido soportadas por la consultante.
El canon del agua no puede equipararse a la prestación del servicio de suministro de agua, por lo que no está sujeto al IVA. Al no ser una operación sujeta, el canon tampoco debe incluirse en la base imponible de las operaciones gravadas por este impuesto. Respecto a la deducción, las entidades que realicen operaciones sujetas y no sujetas deberán aplicar un criterio razonable y homogéneo de imputación de cuotas, excluyendo las destinadas exclusivamente a operaciones no sujetas.
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