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V1239-23 ·10 May 2023 ·consulta-vinculante Medium impact
Tax

Water connection and service activation fees subject to standard 21% VAT rate

A water supply company has requested a ruling on whether connection fees and the formalisation of service activation policies are subject to VAT and which rate applies. The DGT has determined that, as these are commercial entities, these operations are subject to the tax.

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2023-05-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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