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V1620-17 ·22 June 2017 ·consulta-vinculante Medium impact
Tax

Integrated water cycle services are subject to VAT, even when provided to Public Administrations

A Consortium has requested clarification on whether public fees for water and waste services are subject to VAT when provided to member or non-member entities. The DGT has determined that waste services may be exempt from VAT if provided to the dependent Administration, but integrated water cycle services are always subject to the tax.

In 6 key points

Lifecycle

2017-06-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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