Skip to content
V3244-14 ·3 December 2014 ·consulta-vinculante Medium impact
Tax

VAT on electricity invoices cannot be deducted if not issued to the legal recipient

A company paying for electricity at a water treatment plant under a management contract has asked whether it can deduct VAT from those invoices. The DGT has ruled that the tax cannot be deducted if the invoices are not in its name, as the legal recipient is the holder of the contract.

In 6 key points

Lifecycle

2014-12-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact