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A Consortium has requested clarification regarding the taxable base and the VAT rate applicable to waste management services provided through a Joint Venture (UTE) under an administrative concession. The Directorate-General for Taxes (DGT) clarifies that the administrative concession itself is not subject to VAT, but the services provided by the concessionaire are subject to the reduced rate.
Cuestión planteada Base imponible de las operaciones a efectos del Impuesto sobre el Valor Añadido y tipo impositivo aplicable.
La concesión administrativa para la gestión de servicios públicos de residuos es una operación no sujeta al IVA. No obstante, los servicios prestados por el concesionario al consorcio están sujetos al impuesto con un tipo del 10%. La base imponible incluye la contraprestación total, y los intereses por aplazamiento de pago se integran en la base si corresponden a un periodo anterior a la prestación del servicio.
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