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V0497-20 ·27 February 2020 ·consulta-vinculante Medium impact
Tax

Water distribution and water charges are VAT subject, allowing deduction of paid fees

A public entity asked whether water supply and water usage charges, real or potential, were subject to VAT and whether it could deduct VAT paid on sanitation services. The DGT responded that water distribution is always subject to VAT and that deduction is possible under legal requirements.

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2020-02-27PublishedPublished 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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