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V1383-16 ·4 April 2016 ·consulta-vinculante Medium impact
Tax

Water cycle activities are subject to VAT, even when carried out by a public limited company

A public water supply and treatment company has requested clarification on whether its services are subject to VAT. The DGT has ruled that water distribution and integrated water cycle activities are subject to the tax, even if the consideration is of a tax-based nature.

In 6 key points

How it affects those involved

This ruling clarifies that public entities providing water services cannot avoid VAT obligations simply by virtue of their public status or the tax-like nature of their fees.

Lifecycle

2016-04-04PublishedPublished 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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