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V1393-16 ·4 April 2016 ·consulta-vinculante Medium impact
Tax

VAT cannot be deducted from hydraulic works if the administrative water management concession is an exempt operation

A City Council has enquired whether a private company can deduct VAT from hydraulic works carried out for the integrated water cycle management. The Directorate-General for Taxes (DGT) has ruled that, as this involves an administrative concession, the operation is not subject to VAT, and therefore no right to deduction exists.

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2016-04-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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