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V0323-25 ·18 March 2025 ·consulta-vinculante Medium impact
Tax

Water cycle services are VAT liable, but other in-house services may not be

A commercial entity owned by a Council asks about VAT applicability of its services and deductibility of paid fees. The DGT clarifies that water distribution is always VAT liable, while other in-house services may not be.

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2025-03-18PublishedPublished 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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