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V0956-24 ·30 April 2024 ·consulta-vinculante Medium impact
Tax

Water supply and distribution services are VAT liable, while other services such as self-owned infrastructure are not

A municipal commercial entity asks whether its services to the local council are subject to VAT and whether it can claim the tax paid. The DGT responds that water supply and distribution is always subject to VAT, but other services, such as self-owned infrastructure or services provided through administrative dependency, are not.

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2024-04-30PublishedPublished 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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