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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 18 results.
Water distribution and hydraulic infrastructure works by irrigation communities are subject to VAT
V5405-26
Analysis of the VAT liability of irrigation community operations
V1444-26
Water distribution infrastructure works subject to 10% VAT
V0305-26
Water infrastructure works subject to 10% VAT for irrigation communities
V2297-25
Water distribution infrastructure works subject to VAT
V0797-25
Irrigation communities cannot carry out seizures outside their territorial jurisdiction
V2372-24
Hydraulic infrastructure improvement works contracted by an irrigation community are subject to VAT
V1312-24
Transfer of irrigation water rights to third parties for consideration is subject to VAT and CIT
V3323-23
Irrigation communities may deduct VAT on infrastructure if used for taxable activities
V2485-21
Irrigation communities act as businesses when selling surplus electricity and must apply the reverse charge mechanism
V1565-21
Agricultural transformation companies are subject to VAT on services provided to irrigation communities
V0963-20
Services provided by employees of an Irrigation Community are not subject to VAT
V0156-20
Construction of a photovoltaic plant by an Irrigation Community is subject to reverse charge mechanism
V3354-19
Compensation payments for expenses and depreciation between irrigation communities are exempt from VAT if related to water management and use
V3283-19
Leasing with an option to purchase is subject to VAT
V0325-19
Las operaciones de ordenación y aprovechamiento de aguas por comunidades de regantes no están sujetas al IVA
V1306-18
Las operaciones de las comunidades de regantes para la ordenación y aprovechamiento de aguas no están sujetas al IVA
V1103-18
Water district communities obliged to file model 347 for business activities
V2524-15
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