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A public entity intends to charge residents of a housing estate for the cost of water network renovation works via a supplementary fee on their water bills. The Directorate-General for Taxes (DGT) rules that this fee must be integrated into the taxable base of the water supply, as it constitutes a business activity subject to VAT.
Cuestión planteada Base imponible del suministro de agua.
La distribución de agua es una actividad empresarial sujeta a IVA, incluso si la contraprestación tiene naturaleza tributaria. El coste de las obras de renovación de infraestructuras hidráulicas debe formar parte de la base imponible del suministro, integrando tanto la cuota fija como la variable. Se debe incluir el importe neto de los gastos (sin el IVA soportado y deducible), aunque si se repercute una cantidad superior al gasto real, esa diferencia también tributará. Sobre esta base imponible se aplicará el tipo reducido del 10%.
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