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V2152-20 ·25 June 2020 ·consulta-vinculante Medium impact
Tax

Water cycle services provided by a public business entity are subject to 10% VAT

A Regional Council has requested a ruling regarding the VAT liability of a public business entity established for water supply. The DGT has ruled that these activities are subject to the tax, regardless of the nature of the consideration.

In 6 key points

How it affects those involved

This ruling clarifies the VAT status for public business entities managing water services, confirming the application of the reduced rate and the obligation to charge VAT.

Lifecycle

2020-06-25PublishedPublished 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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