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A joint venture (UTE) has requested a ruling regarding the VAT treatment, accrual, and rectification of works carried out at a wastewater treatment plant. The Directorate General for Taxes (DGT) determines that these facilities constitute buildings and analyses the application of the reverse charge mechanism and accrual rules based on the date of the transaction.
Cuestión planteada Tratamiento de dichas operaciones por el Impuesto sobre el Valor Añadido. Devengo y rectificación
Las estaciones depuradoras de aguas residuales (EDARs) tienen la consideración de edificaciones a efectos del IVA. Si las obras se realizan para otros empresarios o profesionales, se aplica la inversión del sujeto pasivo según el artículo 84.Uno.2º, letra f) de la Ley 37/1992. El devengo en obras para Administraciones Públicas ocurre en la recepción (total o parcial) o, excepcionalmente, en la ocupación efectiva o puesta en servicio. Si el importe facturado es superior al aceptado, se debe rectificar la cuota repercutida según el artículo 89.Uno de la Ley del IVA.
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