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V0548-15 11 February 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Reduced 10% VAT rate applied to the supply of water suitable for human consumption or irrigation

A consortium of municipalities supplies water in bulk to other municipalities for subsequent distribution. The DGT has determined that the reduced tax rate is applicable.

The question raised

Cuestión planteada Tipo impositivo aplicable.

The DGT's ruling

El tipo del 10% se aplica a las entregas de aguas aptas para la alimentación humana o animal o para el riego. Esta aptitud es la única exigencia para aplicar el tipo reducido, independientemente del uso real que el adquirente le dé al agua. Si el agua no es apta para esos fines, se aplicará el tipo general del 21%.

Apply this to a real case

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

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