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A local council asked whether the refactoring of water expenses paid to a concessionary company is subject to VAT. The DGT responded that this constitutes a service provision subject to the reduced VAT rate of 10%.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido del importe del suministro de agua refacturado por el Ayuntamiento a la empresa concesionaria.
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