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V1577-22 30 June 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tasa municipal

VAT applicability to wastewater services depends on management method and nature of consideration

A local council has requested clarification on whether wastewater transport and treatment services managed by a public commercial company are subject to VAT. The Directorate General for Taxes (DGT) ruled that the nature of the income and VAT liability depend on whether the service is managed directly by the Council or if the commercial company acts as the actual provider.

The question raised

Cuestión planteada Se plantean las siguientes cuestiones:

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