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V1865-20 ·9 June 2020 ·consulta-vinculante Medium impact
Tax

Operations of an Agricultural Transformation Company are subject to VAT, unlike those of an Irrigation Community

An Irrigation Community has requested clarification regarding the VAT treatment of irrigation works carried out by an Agricultural Transformation Company (SAT) or by the community itself. The DGT clarifies that the Irrigation Community is not subject to the tax in the management and use of water, whereas the SAT must charge VAT on its services.

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2020-06-09PublishedPublished 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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