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A company managing a waste treatment plant under an administrative concession has requested clarification on how to determine the taxable base for the service provided to the City Council. The Directorate-General for Taxes (DGT) has ruled that the taxable base consists of the total consideration, which includes payments made by the City Council to guarantee a minimum sale price for the energy generated.
Question posed: Determination of the amount of consideration for the services provided by the consulting entity.
The administrative concession itself is not subject to VAT, but the services provided by the concessionaire to the City Council are. The taxable base for the waste treatment service shall be the total amount paid by the City Council. This includes the amounts paid by the public entity to ensure a minimum selling price for the electricity generated in the process.
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