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A consultant asks about the VAT treatment of urbanisation fees charged by a municipality and the subsidy received for carrying out sewerage works. The DGT determines that urbanisation fees are subject to VAT and that the subsidy constitutes part of the taxable base as it is the consideration for the service provided.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las cuotas de urbanización cobradas por el Ayuntamiento a los propietarios. Sujeción al Impuesto sobre el Valor Añadido de la subvención procedente del Ayuntamiento a percibir por el consultante y, en su caso, sujeto pasivo y deducibilidad de las cuotas soportadas por el destinatario.
Las cuotas de urbanización repercutidas por el Ayuntamiento están sujetas a IVA al ser una contraprestación de naturaleza no tributaria. En las obras de renovación de alcantarillado enmarcadas en un proyecto de urbanización, se aplica la inversión del sujeto pasivo. La subvención que el Ayuntamiento paga al consultante por las obras constituye la contraprestación y, por tanto, forma parte de la base imponible del impuesto.
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