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A query was raised regarding whether a local public business entity qualifies as a taxable person for VAT purposes when providing water and sanitation services. The Directorate-General for Taxes (DGT) ruled that it does hold this status and must therefore apply the tax and issue invoices.
Cuestión planteada Si la entidad pública empresarial local creada por el Ayuntamiento tienen la consideración de empresario o profesional a efectos del Impuesto sobre el Valor Añadido por la prestación del servicio de abastecimiento y depuración del agua, y si debe emitir factura por la prestación de dichos servicios.
La entidad pública empresarial es empresario cuando ordena medios para desarrollar una actividad a título oneroso asumiendo riesgo y ventura. La distribución de agua es una actividad siempre sujeta al IVA, incluso si la contraprestación es de naturaleza tributaria. Se debe aplicar el tipo reducido del 10% al ciclo integral del agua (suministro, alcantarillado y depuración). Asimismo, la entidad está obligada a expedir factura por estas operaciones.
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