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A municipal commercial entity asks whether its services to the local council are subject to VAT and whether it can claim the tax paid. The DGT responds that water supply and distribution is always subject to VAT, but other services, such as self-owned infrastructure or services provided through administrative dependency, are not.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de los servicios prestados por la entidad consultante al Ayuntamiento y deducibilidad de las cuotas del Impuesto soportadas en relación con tales servicios.
Las actividades de distribución de agua y el ciclo integral del agua están siempre sujetas al IVA. Los servicios prestados como medio propio personificado (art. 32 Ley 9/2017) o por entidades dependientes de la Administración (art. 7.8º.D) no estarán sujetos si no son de suministro o distribución de agua. Para la deducción, se debe aplicar un criterio razonable y homogéneo de imputación de cuotas para bienes y servicios de uso simultáneo, pudiendo usarse la prorrata basada en ingresos.
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