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A City Council has enquired whether an electricity company should charge VAT for power expansion works that are not incorporated into municipal assets, but are instead for the electricity company's own use. The DGT ruled that the electricity company is the recipient of the transaction and the City Council acts merely as a third party paying the consideration.
Cuestión planteada Procedencia de la repercusión del Impuesto sobre el Valor Añadido por parte de la compañía eléctrica al Ayuntamiento, habida cuenta de que no se ejecuta ninguna obra a incorporar al patrimonio municipal, sino que es la propia compañía eléctrica la destinataria final de los trabajos.
El destinatario de la operación es quien ocupa la posición de acreedor en la relación jurídica y es el sujeto para quien se realiza la prestación. Aunque el Ayuntamiento abone el coste de los trabajos, esto no cambia que la compañía eléctrica sea la destinataria final de las obras para su propio uso. Por tanto, la eléctrica no debe repercutir el IVA al Ayuntamiento, tratándose el pago de este último como el abono de una contraprestación por parte de un tercero.
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