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V2305-25 ·26 November 2025 ·consulta-vinculante Medium impact
Tax

Water supply contract fee may be subject to general 21% VAT rate

The consultant asks whether the water contract fee should be taxed at 21% or 10%. The DGT responds that since the fee is not for water consumption but for prior services such as technical authorization or meter installation, the general VAT rate applies.

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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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