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V0192-23 ·8 February 2023 ·consulta-vinculante Medium impact
Tax

Provision of irrigation ditch maintenance services by a local authority is subject to VAT if consideration is a building plot

A local authority has requested a ruling on whether providing irrigation ditch maintenance services in exchange for a plot of land and development rights is subject to VAT. The DGT has ruled that the services are subject to the tax as the consideration is not of a tax nature, and that the transfer of the plot and the rights are also taxable according to their specific nature.

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2023-02-08PublishedPublished 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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