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A municipal entity providing integrated water services requested clarification on whether the water infrastructure improvement levy should be included in the VAT taxable base. The Directorate-General for Taxes (DGT) ruled that, as it pertains to water distribution activities, the levy constitutes part of the consideration and must be integrated into the taxable base.
Cuestión planteada Inclusión en la base imponible de la prestación del servicio integral del ciclo urbano del agua del canon para la mejora de infraestructuras hidráulicas.
Las actividades de distribución de agua realizadas por Administraciones Públicas están sujetas al IVA, incluso si su contraprestación tiene naturaleza tributaria. El ciclo integral del agua incluye todas las fases desde la captación hasta la depuración. Por tanto, los tributos y gravámenes que recaigan sobre la operación, como el canon de mejora de infraestructuras hidráulicas, deben formar parte de la base imponible del impuesto.
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