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V1915-21 ·18 June 2021 ·consulta-vinculante Medium impact
Tax

VAT deductibility in infrastructure projects depends on compliance with Law 37/1992

A municipality asks whether VAT is deductible on water cycle improvement works and the nature of payments made to a managing entity to offset economic imbalances. The DGT states that compensation payments are exempt from VAT and that quota deductions in these works must follow the apportionment rules for dual entities.

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2021-06-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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