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A municipal commercial entity has requested clarification on whether a local levy intended for the improvement of hydraulic infrastructure should be included in the VAT taxable base for the provision of integrated water cycle services. The Directorate-General for Taxes (DGT) has ruled that, as it constitutes consideration that must be passed on to users, it forms part of the tax's taxable base.
Question raised Inclusion in the tax base of the provision of the integral urban water cycle service of the levy for the improvement of hydraulic infrastructures.
La distribución de agua es una actividad empresarial sujeta a IVA, incluso si la contraprestación tiene naturaleza tributaria. Los cánones o gravámenes de cualquier clase que recaigan sobre las operaciones gravadas deben formar parte de la base imponible del impuesto. Por tanto, el canon de mejora de infraestructuras hidráulicas debe incluirse en la base imponible del IVA del suministro de agua.
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