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V3323-23 ·28 December 2023 ·consulta-vinculante Medium impact
Tax

Transfer of irrigation water rights to third parties for consideration is subject to VAT and CIT

An irrigation community has requested clarification on whether compensation for transferring water use rights for irrigation is exempt from VAT and CIT. The DGT has determined that the transaction is subject to VAT and that the income constitutes an economic activity for CIT purposes.

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2023-12-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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