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A municipality asks about the VAT rate applicable to waste collection services and the legal nature of charges for hydraulic infrastructure works. The DGT confirms that recaudation is subject to 21% VAT and that user charges, made through commercial companies, constitute non-taxable public patrimonial benefits.
Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable al servicio de recaudación de la tasa municipal del servicio de recogida de residuos sólidos. Tipo del Impuesto aplicable a los servicios prestados al ayuntamiento relativos a mejora de las infraestructuras del ciclo integral del agua. Calificación, en su caso, como tasa de los costes que el ayuntamiento repercutirá a los abonados por las obras en las infraestructuras del ciclo integral del agua. Deducibilidad de las cuotas del Impuesto soportadas por el consultante derivadas de las operaciones señaladas.
El servicio de recaudación de la tasa de residuos prestado por una sociedad mercantil al Ayuntamiento está sujeto al IVA al tipo general del 21%. Por otro lado, si los servicios de agua o residuos se prestan mediante gestión directa con personificación diferenciada o gestión indirecta, las contraprestaciones exigidas a los usuarios tienen la condición de prestaciones patrimoniales de carácter público no tributario. Esto ocurre cuando la prestación es coactiva pero se realiza a través de sociedades mercantiles o concesiones.
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