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V3354-19 ·10 December 2019 ·consulta-vinculante Medium impact
Tax

Construction of a photovoltaic plant by an Irrigation Community is subject to reverse charge mechanism

An Irrigation Community has requested a ruling regarding the taxation of a photovoltaic plant intended for irrigation and the sale of surplus energy. The DGT has determined that the investment is subject to the reverse charge mechanism and that the energy produced is subject to VAT, both in cases of self-consumption and sale.

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Lifecycle

2019-12-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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