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A municipality asks whether its temporary water supply is subject to VAT and how to manage the deduction of its expenses. The DGT responds that the activity is VAT liable and that VAT deduction on expenses is permitted if the expenses are for taxable operations and not exempt ones.
Cuestión planteada Si la prestación del servicio de suministro de agua que va a realizar el Ayuntamiento a los usuarios se encuentra sujeta al Impuesto sobre el Valor Añadido. Deducibilidad de las cuotas del Impuesto soportadas por el mismo para el desarrollo de esta actividad temporal derivadas de los servicios recibidos de la actual concesionaria y de las posibles inversiones que tenga que realizar para garantizar la prestación del servicio, en particular, posibilidad de aplicar la prorrata especial. Sujeción al Impuesto sobre el Valor Añadido de los gastos que, en su caso, reclame el consultante a los operadores privados que han dejado de prestar el servicio. Si es correcto que la entidad mercantil que va a prestar materialmente el servicio de distribución de agua en las zonas referidas emita las facturas a los usuarios en nombre y por cuenta del consultante.
La distribución de agua es una actividad empresarial sujeta al IVA, incluso si la contraprestación es de naturaleza tributaria. El Ayuntamiento puede deducir las cuotas soportadas por servicios o inversiones si se destinan exclusivamente a operaciones sujetas y no exentas, o aplicar la prorrata en caso de uso simultáneo. La entidad mercantil puede facturar a los usuarios en nombre y por cuenta del Ayuntamiento. Las indemnizaciones por daños y perjuicios recibidas de operadores privados no están sujetas al IVA.
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