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V1791-14 9 July 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Maintenance services for a municipal wastewater treatment plant are subject to 21% VAT

A company has requested clarification on the VAT rate applicable to the maintenance and conservation services of a wastewater treatment plant owned by a local council. The DGT has ruled that the standard rate of 21% applies.

The question raised

Applicable tax rate for services provided to the City Council.

The DGT's ruling

Maintenance and conservation services for a wastewater treatment plant owned by a city council are taxed at the 21 percent tax rate. Article 91 of Law 37/1992 does not include these services within the operations subject to the reduced rates of 10 or 4 percent.

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