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A City Council has requested clarification on whether waste collection and transfers to its commercial subsidiary are subject to VAT, and whether the charge constitutes a fee. The Directorate-General for Taxes (DGT) clarifies that the nature of the charge (a fee or a non-tax public patrimonial provision) determines both the VAT liability and the collection procedure.
Cuestión planteada Si se encuentran sujetas al Impuesto sobre el Valor Añadido tanto la prestación del servicio de recogida de basura a los usuarios finales, como las transferencias que realice el Ayuntamiento en beneficio de dicha sociedad. Si la contraprestación por dicho servicio tiene la condición de tasa. Procedimiento en caso de impago en período voluntario de dicha contraprestación.
Si el Ayuntamiento presta el servicio directamente y la sociedad es solo un instrumento, la contraprestación es una tasa y no está sujeta a IVA. Si la sociedad mercantil presta el servicio directamente, la contraprestación es una prestación patrimonial de carácter público no tributario y sí está sujeta a IVA. En el caso de la prestación patrimonial no tributaria, el impago debe gestionarse mediante procedimiento de apremio por la Hacienda local, no por la sociedad.
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