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V3299-17 ·27 December 2017 ·consulta-vinculante Medium impact
Tax

Wastewater sanitation services are not subject to VAT if provided independently of water supply

A City Council has enquired whether the sewerage and wastewater treatment rate is subject to VAT. The DGT has ruled that if the service is provided separately from water distribution, it is not subject to the tax; however, if it forms part of the integrated water cycle alongside the supply, it is subject to VAT.

In 6 key points

Lifecycle

2017-12-27PublishedPublished 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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