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A company asked whether its irrigation and hydraulic infrastructure management services could apply the reduced 10% VAT rate. The DGT ruled that these services do not constitute water supply or technical assistance, so the standard VAT rate applies.
Question posed: Applicable tax rate for Value Added Tax.
Irrigation management, maintenance, conservation, and repair services for hydraulic installations are not considered irrigation water supply nor technical assistance services. As they do not meet the requirements of Article 91.one.2.3º of Law 37/1992, the operations are subject to the general tax rate of 21%.
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