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V1843-24 ·1 August 2024 ·consulta-vinculante Medium impact
Tax

Collective notification by edict for water and sewerage charges remains valid despite quarterly variations in amounts

The inquirer asks whether collective notification by edict is valid when the taxable base for water and sewerage charges changes every quarter. The DGT rules that notification by edict is lawful provided that the registration and the taxable person have been individually notified, and the taxpayer can ascertain the amount through recorded consumption.

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Lifecycle

2024-08-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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