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A local association has requested clarification regarding the nature of landfill service payments and the applicable VAT when the Council invoices for the service and a joint venture (UTE) invoices for the special tax. The Directorate-General for Taxes (DGT) clarifies that the service constitutes a non-tax public asset provision and determines the relevant VAT rates.
Cuestión planteada Aclaración de la contestación vinculante de 29 de febrero de 2024, número V0257-24, como consecuencia de la aportación de nuevos datos. En particular, se pone de manifiesto que no es la propia UTE, sino el Ayuntamiento propietario del vertedero el que factura a la consultante los referidos servicios de tratamiento de residuos.
Los servicios de vertedero prestados por el Ayuntamiento mediante una UTE son prestaciones patrimoniales de carácter público no tributario sujetas al tipo reducido del 10% de IVA. Por su parte, la refacturación independiente del Impuesto Especial sobre el Depósito de Residuos en Vertedero por parte de la UTE constituye una prestación de servicios sujeta al tipo general del 21% de IVA.
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