Skip to content
V0567-24 ·9 April 2024 ·consulta-vinculante Medium impact
Tax

The allocation of electricity costs is not subject to VAT if the dwellings are provided free of charge

A Civil Guard barracks inquires whether the allocation of electricity costs among the users of its dwellings is subject to VAT. The DGT responds that, if the dwellings are provided without consideration, the allocation is a transaction not subject to the tax.

In 6 key points

Lifecycle

2024-04-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact