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MEDIUM
FISCAL

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

V2305-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2305-25
Published
26 Nov 2025

Summary

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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