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A water supply company has requested a ruling on whether connection fees and the formalisation of service activation policies are subject to VAT and which rate applies. The DGT has determined that, as these are commercial entities, these operations are subject to the tax.
Cuestión planteada Si dichos conceptos forman parte de la base imponible del Impuesto sobre el Valor Añadido repercutido a los consumidores y en su caso, tipo impositivo aplicable.
Las operaciones de acometida a la red y formalización de alta de servicio están sujetas al IVA por ser realizadas por una sociedad mercantil. Los derechos de acometida y las instalaciones de las mismas no se benefician del tipo reducido, por lo que deben tributar al tipo general del 21%. El tipo reducido del 10% se reserva para el suministro de agua apta para alimentación y servicios de tratamiento de aguas residuales o limpieza de alcantarillado público.
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