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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.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de dichas prestaciones de servicios, tipo impositivo aplicable y deducibilidad de las cuotas del impuesto soportadas en la adquisición de bienes y servicios destinados a tales prestaciones. Procedimiento para aplicar la prorrata especial.
La distribución de agua y el alcantarillado, al integrarse en el ciclo integral del agua, son actividades sujetas al IVA aunque la contraprestación sea una tasa. Se aplica el tipo reducido del 10%. Para la deducción, si existen operaciones no sujetas, se debe adoptar un criterio razonable y homogéneo de imputación para los bienes y servicios de uso simultáneo. Las cuotas de adquisiciones destinadas exclusivamente a operaciones no sujetas no son deducibles.
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