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V1740-22 ·21 July 2022 ·consulta-vinculante Medium impact
Tax

VAT deductibility in municipal infrastructure projects depends on the nature of the municipality's operations

A municipality asks whether it can deduct VAT on water infrastructure improvements when a private company manages the service. The DGT explains that deductibility depends on whether the municipality's activity constitutes an administrative concession or whether it provides the service in its own name.

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2022-07-21PublishedPublished 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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