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V0166-22 ·3 February 2022 ·consulta-vinculante Medium impact
Tax

The rebilling of water expenses is not a payment on behalf of a third party and is subject to VAT at 21%

A lessor inquires whether the charging of water supply to the lessee constitutes a payment on behalf of a third party or a rebilling. The DGT determines that, as the water is invoiced in the name of the lessor, it is not a payment on behalf of a third party and must be taxed as a provision of services.

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2022-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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