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V1757-25 ·30 September 2025 ·consulta-vinculante Low impact
Tax

VAT liability for water distribution services and treatment of levies

The DGT confirms that the hydraulic improvement levy is not subject to VAT and should not be included in the taxable base.

In 6 key points

How it affects those involved

The levy is exempt from VAT and does not count towards the taxable base of services.

Lifecycle

2025-09-30PublishedPublished 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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