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V0255-21 ·16 February 2021 ·consulta-vinculante Medium impact
Tax

Water sales by Canary Water Communities constitute an economic activity

A shareholder of a Canary Water Community inquires about taxation on water flow sales and the rental of exploitation rights. The DGT determines that sales constitute economic activity profits and temporary cession profits from movable capital.

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Lifecycle

2021-02-16PublishedPublished 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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