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V2034-23 ·12 July 2023 ·consulta-vinculante Medium impact
Tax

A municipal grant for water infrastructure works is not subject to VAT

A City Council inquires whether a capital grant to finance drinking water infrastructure renovation works, provided to a concessionaire, is subject to VAT. The DGT responds that it is not, as it does not constitute consideration for a service nor is it a price-linked subsidy.

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2023-07-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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