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V0509-17 ·27 February 2017 ·consulta-vinculante Medium impact
Tax

Water supply refactoring by a council to a concessionary company is subject to 10% VAT

A local council asked whether the refactoring of water expenses paid to a concessionary company is subject to VAT. The DGT responded that this constitutes a service provision subject to the reduced VAT rate of 10%.

In 6 key points

How it affects those involved

The operation is classified as a service provision subject to the reduced 10% VAT rate, with implications for tax compliance and invoicing practices.

Lifecycle

2017-02-27PublishedPublished 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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