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V2305-25 26 November 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Water supply contract fee may be subject to general 21% VAT rate

The consultant asks whether the water contract fee should be taxed at 21% or 10%. The DGT responds that since the fee is not for water consumption but for prior services such as technical authorization or meter installation, the general VAT rate applies.

The question raised

Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable a la operación.

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