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A mixed-capital company has requested a ruling on whether payments received from local councils to maintain the economic balance of water management, and for municipal consumption exceeding 10%, are subject to VAT. The DGT has determined that excess consumption is subject to the tax, whereas imbalance compensations are not, provided they do not constitute consideration or subsidies linked to the price.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de los importes que perciba la consultante de los ayuntamientos para compensar el equilibro económico de la encomienda y por los excesos de consumos municipales superiores al referido 10 por ciento.
Los servicios de distribución de agua están sujetos a IVA, incluso cuando se prestan a Administraciones Públicas. El suministro de agua a ayuntamientos que no excede el 10% del volumen consumido por usuarios se considera autoconsumo de bienes sujeto al impuesto. Las cantidades para compensar el desequilibrio económico-financiero no están sujetas a IVA si no existe una relación jurídica de prestaciones recíprocas ni se consideran subvenciones vinculadas al precio.
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