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V1037-23 ·26 April 2023 ·consulta-vinculante Medium impact
Tax

Compensation for the economic rebalancing of a concession is not subject to VAT if it does not constitute consideration

A water concessionaire company asks whether a payment from a city council to compensate for the increased costs of a treatment plant is subject to VAT. The DGT responds that if the payment aims for financial rebalancing and is not remuneration for a service, VAT does not apply.

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2023-04-26PublishedPublished 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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