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A regional authority has requested clarification on whether the sale of recyclable waste for non-taxable consideration is subject to VAT and how to manage the deduction of input tax. The DGT determines that these supplies are subject to VAT and explains the deduction regime for entities carrying out both taxable and non-taxable activities.
Question raised Deduction of the input tax paid by the applicant.
Los entes públicos tienen la condición de empresarios cuando ordenan medios para desarrollar una actividad empresarial, por lo que la entrega de residuos reciclables con contraprestación está sujeta a IVA. Si la entidad realiza conjuntamente operaciones sujetas y no sujetas, podrá deducir las cuotas de bienes y servicios destinados de forma simultánea a ambas mediante un criterio razonable y homogéneo. No obstante, no serán deducibles en ninguna proporción las cuotas por adquisiciones destinadas exclusivamente a operaciones no sujetas por el artículo 7.8 de la Ley 37/1992.
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