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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.
Question posed: Liability for Value Added Tax of the services provided by the consulting entity to the City Council and the deductibility of the tax quotas incurred in relation to such services.
Water distribution activities and the integrated water cycle are always subject to VAT. Services provided as a personified own means (Art. 32 Law 9/2017) or by entities dependent on the Administration (Art. 7.8.D) shall not be subject to tax if they do not involve the supply or distribution of water. For deduction purposes, a reasonable and homogeneous criterion for the imputation of quotas for goods and services of simultaneous use must be applied, and the pro rata based on income may be used.
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