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A Consortium has requested clarification on whether public fees for water and waste services are subject to VAT when provided to member or non-member entities. The DGT has determined that waste services may be exempt from VAT if provided to the dependent Administration, but integrated water cycle services are always subject to the tax.
Cuestión planteada Si los precios públicos establecidos por el Consorcio se encuentran sujetos al Impuesto sobre el Valor Añadido cuando los servicios se prestan a las entidades integradas en el Consorcio, y cuando se prestan a entidades no consorciadas.
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