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A publicly owned commercial company has requested clarification on whether its wastewater treatment services are subject to VAT. The DGT ruled that liability depends on the provider: if provided directly by the City Council, it is treated as a tax (not subject to VAT); however, if provided by the commercial company, it constitutes an economic activity subject to VAT.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido del servicio de depuración de aguas residuales prestado por la consultante como medio propio a los municipios que la integran y a los usuarios directamente. Sujeto pasivo del Impuesto en dichas prestaciones de servicios cuando se prestan a los usuarios. Destinatario de las facturas que deban expedirse por dichas prestaciones de servicios.
Si el servicio de depuración se presta mediante una sociedad mercantil que asume el riesgo y se relaciona con los usuarios, la contraprestación es una prestación patrimonial de carácter público no tributario y está sujeta a IVA. En este caso, el tipo impositivo será el reducido del 10%. Si el servicio es prestado directamente por el Ayuntamiento y la sociedad es solo un instrumento, la contraprestación es una tasa y no está sujeta al impuesto. Los servicios prestados por la sociedad al Ayuntamiento como medio propio personificado no estarán sujetos al IVA.
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