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V2033-23 ·12 July 2023 ·consulta-vinculante Medium impact
Tax

Transfers to finance sanitation infrastructure are not subject to VAT

A municipal commercial entity inquired whether transfers received to finance sanitation and water purification infrastructure were subject to VAT. The DGT responds that there is no tax liability because there is no legal relationship involving the exchange of reciprocal consideration.

In 6 key points

Lifecycle

2023-07-12PublishedPublished 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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