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V2441-23 ·8 September 2023 ·consulta-vinculante Medium impact
Tax

VAT on water supply is non-deductible if the invoice is not issued to the applicant, unless recharged by the landlord

A company has enquired whether it can deduct VAT on water supplies when the contract and invoices are in the name of the property owner. The DGT has ruled that if the invoice does not name the applicant as the recipient, the VAT cannot be deducted, unless the landlord recharges these costs.

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2023-09-08PublishedPublished 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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