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V0553-23 ·8 March 2023 ·consulta-vinculante Medium impact
Tax

Water distribution services provided by a local authority association are subject to VAT

A local authority association of municipalities sought clarification on whether water supply charges were subject to VAT and if invoices had to be issued. The DGT has determined that the activity is subject to the tax and that there is an obligation to issue invoices.

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2023-03-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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