Skip to content
Back to index
V0132-18 25 January 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · derecho a la deducción

Right to VAT deduction for pipe replacement works through the application of pro rata

A City Council consulted whether it could deduct VAT on works to replace a water pipe. The DGT ruled that water distribution is a taxable business activity and that deduction depends on meeting legal requirements and applying a reasonable imputation criterion.

The question raised

Cuestión planteada Derecho a deducción de las cuotas del Impuesto sobre el Valor Añadido soportadas por la sustitución de la tubería.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact