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V0084-22 ·19 January 2022 ·consulta-vinculante Medium impact
Tax

Economic compensation for waste collection services is subject to VAT at 10%

A regional authority inquires whether economic compensation for waste collection services performed outside of contractual terms is subject to VAT. The DGT responds that, as it constitutes an effective provision of services, it represents consideration subject to the tax.

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Lifecycle

2022-01-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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