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A joint venture managing waste collection and urban cleaning services has requested clarification on whether its services are subject to VAT and how the taxable base should be determined. The DGT ruled that, although the administrative concession itself is a non-taxable operation, the services provided by the concessionaire to the City Council are indeed subject to VAT.
Question posed: Determination of the consideration for the described service. Charging of the tax.
The management of waste collection and urban cleaning services provided by a concessionaire to the City Council is a transaction subject to VAT. The taxable base shall be the total amount paid by the City Council, regardless of how costs and profits are calculated to determine the consideration. The taxable person must charge the tax to the City Council, which must be included in the economic proposal but recorded as a separate item in the invoice.
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