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V1340-23 ·18 May 2023 ·consulta-vinculante Medium impact
Tax

Replacement charge for water tax exempt from VAT; infrastructure works are not

A public entity inquired whether the replacement charge for water tax and pipe and drainage works are subject to VAT. The DGT determines that the replacement charge is not subject to VAT, but infrastructure works are.

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2023-05-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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