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A consultant asks whether the 10% VAT rate applies to water delivery and management costs refactured by a company. The DGT explains that it depends on whether these services are supplementary or accessory to the main water distribution service.
Cuestión planteada Si es correcto que la citada empresa repercuta el 10 por ciento de Impuesto sobre el Valor Añadido sobre los conceptos indicados.
Si los gastos de aducción y gestión son suplidos (pagados en nombre y por cuenta del cliente con factura a nombre de este), no tributan. Si son refacturaciones, se consideran prestaciones independientes sujetas al 21% salvo que sean accesorias al servicio de distribución de agua. En este último caso, al ser accesorios para el disfrute del servicio principal, recibirán el mismo tratamiento fiscal que la prestación principal, aplicándose el tipo reducido del 10%.
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