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A City Council inquired whether the recipient of VAT for water supplies from a desalination plant is the Council or the service concessionaire. The Directorate-General for Taxes (DGT) ruled that the recipient is the concessionaire, as they are the party making the direct acquisition and hold the position of creditor in the payment obligation.
Cuestión planteada Si el destinatario, a efectos del Impuesto sobre el Valor Añadido, de las entregas de agua que realiza la planta desaladora debe ser el Ayuntamiento consultante por ser titular del servicio de abastecimiento de agua o la entidad concesionaria de dicho servicio.
El destinatario de una operación gravada es el sujeto que ocupa la posición de acreedor en la obligación jurídica frente al empresario que realiza la entrega. Cuando las adquisiciones de agua se realizan directamente por la entidad concesionaria sin intermediación del Ayuntamiento, esta es la destinataria de las entregas. Se sigue un criterio de destinatario jurídico basado en quién está obligado a efectuar el pago de la contraprestación.
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