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A local council inquires whether water distribution and sewerage services are subject to VAT and whether they are deductible. The DGT determines that both services are part of the water cycle and are therefore subject to VAT.
Question raised: Liability for Value Added Tax on said service provisions, the applicable tax rate, and the deductibility of the tax amounts incurred in the acquisition of goods and services intended for such provisions. Procedure for applying the special pro rata.
Water distribution and sewerage, as they are integrated into the comprehensive water cycle, are activities subject to VAT even if the consideration is a fee. The reduced rate of 10% applies. For deduction purposes, if non-taxable operations exist, a reasonable and homogeneous imputation criterion must be adopted for goods and services used simultaneously. The tax amounts on acquisitions intended exclusively for non-taxable operations are not deductible.
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