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A homeowners' association in Catalonia inquired whether the water levy charged to its customers should be included in the VAT taxable base. The Directorate General for Taxes (DGT) ruled that, as supply companies act as substitute taxpayers, the levy does not constitute a disbursement on behalf of a third party and must therefore be included in the taxable base.
Cuestión planteada Incidencia, en el ámbito del Impuesto sobre el Valor Añadido y por lo que respecta al canon del agua, de las modificaciones introducidas en el Texto refundido de la legislación en materia de aguas de Cataluña, aprobado por Decreto Legislativo 3/2003, de 4 de noviembre, por parte de Ley 5/2012, de 20 de marzo, de medidas fiscales, financieras y administrativas y de creación del impuesto sobre las estancias en establecimientos turísticos.
Las empresas suministradoras de agua, al actuar como sujetos pasivos sustitutos del contribuyente por normativa autonómica, no actúan en nombre y por cuenta del cliente ni por mandato expreso de este. Por tanto, no concurren los requisitos para considerar el canon como un suplido. En consecuencia, el canon del agua debe formar parte de la base imponible del IVA de las operaciones de suministro.
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