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V2414-22 ·22 November 2022 ·consulta-vinculante Medium impact
Tax

Considerations for water, sewerage, and waste services are non-tax patrimonial benefits and are subject to VAT if provided through differentiated personification or indirect management

A City Council inquires about the legal nature of charges for water supply, sewerage, and waste collection when managed through commercial companies or private entities. The DGT determines that, due to differentiated personification, these charges are non-tax patrimonial benefits of a public nature and are subject to VAT.

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2022-11-22PublishedPublished 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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