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V1498-26 ·11 June 2026 ·consulta-vinculante Medium impact
Tax

Irrigation and hydraulic infrastructure services taxed at standard VAT rate

A company asked whether its irrigation and hydraulic infrastructure management services could apply the reduced 10% VAT rate. The DGT ruled that these services do not constitute water supply or technical assistance, so the standard VAT rate applies.

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2026-06-11PublishedPublished 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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