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V0648-22 ·25 March 2022 ·consulta-vinculante Medium impact
Tax

Amortisation fee for the use of hydraulic infrastructure is subject to VAT

A local authority association (Mancomunidad) requested clarification on whether the amortisation fee payable to a state-owned commercial entity for the financing of water supply works is subject to VAT. The Directorate-General for Taxes (DGT) ruled that this fee constitutes consideration for a service involving the use and operation of infrastructure, and is therefore subject to the tax.

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2022-03-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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