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V1797-19 ·11 July 2019 ·consulta-vinculante Medium impact
Tax

The 21% rate applies to water supply connections, unless they are carried out within the plot

An individual inquires which VAT rate applies to the contracting of an individual sanitation connection for their home. The DGT responds that the connection of a building to the general networks is taxed at 21%, but the connection works carried out within the plot to bring water and sewerage to the future home may be taxed at 10%.

Lifecycle

2019-07-11PublishedPublished 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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