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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
Supply connections to common areas taxed at general 21% VAT rate
V5165-26
Municipal enterprise status determines VAT deductibility and service concession treatment
V1909-24
Collective notification by edict for water and sewerage charges remains valid despite quarterly variations in amounts
V1843-24
No applicable inversion of the passive party in improvement or repair works on already urbanised land
V0698-24
Water and sewerage supply subject to reduced 10% VAT
V2438-23
Considerations for water, sewerage, and waste services are non-tax patrimonial benefits and are subject to VAT if provided through differentiated personification or indirect management
V2414-22
10% VAT applied to public sewer cleaning and 21% to pumping station cleaning
V2517-21
Compensations for economic imbalance in public services are not subject to VAT
V0519-21
VAT rates for rat control: 10% for sewers and 21% for buildings
V0520-21
Pipe unblocking subject to 21% VAT if waste collection, transport and treatment are not included
V0681-20
The 10% rate applies to sewer cleaning and ancillary services, but not to the replacement of manhole covers
V0345-20
DGT declines to rule on the appropriateness of sewage charges in specific case
V0227-20
The 21% rate applies to water supply connections, unless they are carried out within the plot
V1797-19
Urbanisation fees are VAT subject; subsidies form part of taxable base
V0998-18
Domestic water supply is an industrial activity for Electricity Tax reduction, but sewerage is not
V1149-17
Electricity Tax reduction not applicable to sewerage activities
V3913-15
Inversion of passive party applies to water and sewer mains in urbanisation processes
V0244-15
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