Skip to content
V2387-24 ·20 November 2024 ·consulta-vinculante Medium impact
Tax

Lease of rural land with rebilled water supply is subject to but exempt from VAT

A company has requested clarification on whether the lease of rural plots including water supply based on consumption is subject to VAT. The DGT has determined that the water supply constitutes an ancillary service to the lease and therefore receives the same tax treatment.

In 6 key points

Lifecycle

2024-11-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact