Skip to content
Back to index
V2195-17 22 August 2017 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Water supply management classified under headings 161.2 and 161.4 of the IAE

A company has requested clarification on how to classify water supply management during its extraction and distribution phases. The DGT has determined that water abstraction falls under heading 161.2, while distribution falls under heading 161.4.

The question raised

Classification within the Economic Activities Tax rates.

The DGT's ruling

The collection of water from the physical environment to its availability is classified under heading 161.2. The distribution of water for urban centers, including delivery at municipal distribution points under high pressure, is classified under heading 161.4 by analogy according to rule 8 of the Instruction.

Book your free first meeting