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A publicly owned commercial company provides waste management services to local councils and receives rent from a local consortium. The DGT has ruled that waste management services are not subject to VAT if provided to the Public Administrations that control the entity, although the leasing of premises remains subject to the tax.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las operaciones objeto de consulta.
Los servicios de gestión integral de residuos prestados por una Administración Pública no están sujetos al IVA si se realizan sin contraprestación o con contraprestación de naturaleza tributaria. Asimismo, no están sujetos si se prestan por un ente del sector público a favor de la Administración Pública de la que dependa, cuando esta ostente la titularidad íntegra de los mismos. Por el contrario, el arrendamiento de bienes para obtener ingresos continuados determina la condición de empresario, por lo que dicha prestación está sujeta al impuesto.
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