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A public consortium asks whether its waste management services to municipalities and provinces are subject to VAT and how to claim the tax paid. The DGT responds that there is no VAT liability when provided to dependent public administrations, but there is when provided to other recipients.
Cuestión planteada Si los servicios relacionados con residuos que el consultante va a prestar a sus miembros se encontrarían sujetos al Impuesto sobre el Valor Añadido. Deducibilidad de las cuotas del Impuesto sobre el Valor Añadido soportadas por el consultante en la adquisición de bienes y servicios que se afecten directa y exclusivamente a la prestación de estos servicios.
Los servicios de recogida de residuos no están sujetos al IVA cuando se prestan a las administraciones públicas de las que el consorcio depende, según el artículo 7.8.º de la Ley 37/1992. No obstante, la no sujeción no se aplica a servicios prestados a otros destinatarios distintos. Para la deducción del IVA soportado, las entidades que realizan operaciones sujetas y no sujetas deben aplicar un criterio razonable y homogéneo de imputación para los bienes y servicios de uso simultáneo, pero no podrán deducir las cuotas destinadas exclusivamente a operaciones no sujetas.
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