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V3027-20 ·8 October 2020 ·consulta-vinculante Medium impact
Tax

Recharging water consumption costs to a concessionaire is subject to VAT and allows deduction based on use

A university sought clarification on whether passing on water costs to a company managing sports services is subject to VAT and if the tax paid can be deducted. The DGT ruled that recharging these costs constitutes a service subject to VAT and explains the deduction regime for dual entities.

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2020-10-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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