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V2297-25 ·26 November 2025 ·consulta-vinculante Medium impact
Tax

Water infrastructure works subject to 10% VAT for irrigation communities

An irrigation community asks whether it must charge VAT on works for infrastructure and water supply. The DGT confirms these works fall under water distribution activities and are therefore subject to VAT.

In 6 key points

Lifecycle

2025-11-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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