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V3193-20 ·26 October 2020 ·consulta-vinculante Medium impact
Tax

Community of Water Users acts as a business and can apply passive investment to solar plant construction

A Community of Water Users asks whether it is considered a business for VAT purposes when building a solar plant for self-consumption and sale of surplus. The DGT determines that it acts as a business and may apply the passive investment to the construction works.

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Lifecycle

2020-10-26PublishedPublished 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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