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V1909-24 ·22 August 2024 ·consulta-vinculante Medium impact
Tax

Municipal enterprise status determines VAT deductibility and service concession treatment

A municipality asks whether it can deduct VAT on constructing a stormwater basin for a sewerage service managed under a concession. The DGT explains that deductibility depends on whether the municipality acts as an entrepreneur or professional and on the legal nature of the service concession contract.

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2024-08-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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