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A comarcal council asks whether waste collection, cleaning and drop-off points services provided to its municipalities are subject to VAT. The DGT responds that they are not, as these services are provided by a public body to administrations it fully oversees.
Cuestión planteada Si los servicios relacionados con residuos que el consultante va a prestar a los distintos municipios se encontrarían sujetos al Impuesto sobre el Valor Añadido. En su caso, tipo impositivo aplicable a los mismos. Deducibilidad de las cuotas del Impuesto sobre el Valor Añadido soportadas por el consultante en la adquisición de bienes y servicios que se afecten directa y exclusivamente a la prestación de estos servicios. Obligación de incluir las facturas que se emitan por dichos servicios en el SII.
Los servicios de recogida de residuos prestados por el Consejo Comarcal a los municipios que lo integran no están sujetos al IVA según el artículo 7.8º letra D) de la Ley 37/1992. En caso de realizar conjuntamente operaciones sujetas y no sujetas, se podrá aplicar un criterio razonable y homogéneo de imputación para la deducción de cuotas, pero no serán deducibles las afectas exclusivamente a operaciones no sujetas. No existe obligación de expedir factura por estas operaciones no sujetas, salvo que tengan incidencia en la mecánica de liquidación del impuesto.
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