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V5198-16 ·30 November 2016 ·consulta-vinculante Medium impact
Tax

Wastewater sanitation services provided by a public entity to its City Council are not subject to VAT

A commercial company, wholly owned by a City Council, inquired whether maintenance and operation services for a wastewater treatment plant are subject to VAT. The Directorate General for Taxes (DGT) ruled that, as the entity acts as a dedicated internal resource and technical service for the City Council, the provision is not subject to the tax.

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2016-11-30PublishedPublished 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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