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A City Council has requested a ruling on whether charges for waste collection services provided through a municipal commercial company constitute a fee or a non-tax public service provision, and their subsequent VAT status. The DGT has determined that if the company is merely an instrument and the City Council manages the relationship with users directly, the charge is classified as a fee and is not subject to VAT.
Cuestión planteada Calificación de la contraprestación que percibirá el consultante de los usuarios del servicio de recogida domiciliaria de basura y sujeción al Impuesto sobre el Valor Añadido de los servicios prestados por el consultante.
Si el Ayuntamiento presta el servicio de forma real y efectiva, asumiendo la gestión, recaudación y relación con los usuarios, la contraprestación tiene naturaleza de tasa. En este caso, al ser una contraprestación de naturaleza tributaria realizada por la Administración Local, la prestación no está sujeta al IVA. Por el contrario, si la sociedad mercantil presta el servicio directamente a los usuarios, la contraprestación será una prestación patrimonial de carácter público no tributario y estará sujeta al IVA.
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