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V2657-22 ·27 December 2022 ·consulta-vinculante Medium impact
Tax

99% Corporation Tax relief cannot be applied to high-pressure water supply

A query was raised regarding whether a public entity could apply a 99% Corporation Tax relief to activities involving the collection, purification, and distribution of drinking water. The Directorate-General for Taxes (DGT) ruled that this is not applicable because the activity does not include domestic supply.

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2022-12-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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