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V0963-20 ·21 April 2020 ·consulta-vinculante Medium impact
Tax

Agricultural transformation companies are subject to VAT on services provided to irrigation communities

An irrigation community has requested a ruling on whether the activities of an agricultural transformation company (SAT) performed for them are subject to VAT. The Directorate General for Taxes (DGT) has determined that the VAT exemption related to water management applies only to irrigation communities and not to SATs.

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Lifecycle

2020-04-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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