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A municipal commercial entity has enquired whether the provision of water supply and sanitation services to a public consortium is eligible for the reduced VAT rate. The Directorate General for Taxes (DGT) has ruled that these operations are subject to VAT and are entitled to the 10% reduced rate.
Cuestión planteada Si a la prestación de servicios que va a realizar la entidad consultante a favor del referido consorcio le resultaría de aplicación el tipo reducido del Impuesto sobre el Valor Añadido previsto en el artículo 91.Uno.1.4º de la Ley 37/1992. En caso contrario, procedimiento de rectificación de las cuotas del Impuesto repercutidas por la consultante a dicho tipo reducido.
Las operaciones de distribución de agua, que incluyen la captación, suministro, potabilización, distribución, alcantarillado y depuración, están sujetas al IVA. El tipo impositivo reducido del 10% se aplica a las entregas de aguas aptas para la alimentación humana o animal o para el riego. Asimismo, se aplica dicho tipo reducido a los servicios de recogida o tratamiento de aguas residuales y limpieza de alcantarillados. Por tanto, al ciclo integral del agua le resulta de aplicación el tipo del 10%.
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