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A local authority association (Mancomunidad) requested clarification on whether the amortisation fee payable to a state-owned commercial entity for the financing of water supply works is subject to VAT. The Directorate-General for Taxes (DGT) ruled that this fee constitutes consideration for a service involving the use and operation of infrastructure, and is therefore subject to the tax.
Cuestión planteada Si el pago de dicha tarifa de amortización se encontrará sujeto y, en su caso, exento del Impuesto sobre el Valor Añadido.
Las actividades de distribución de agua, incluyendo el ciclo integral, se consideran actividades empresariales sujetas al IVA aunque su contraprestación sea de naturaleza tributaria. La tarifa de amortización, destinada a recuperar los costes de las obras anticipadas, forma parte de la contraprestación por la prestación de servicios de uso y explotación de la infraestructura. Por tanto, este importe constituye la base imponible de una operación sujeta y no exenta de IVA.
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