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V0116-23 ·3 February 2023 ·consulta-vinculante Medium impact
Tax

Deliveries of waste for use as fuel are subject to VAT at the general rate of 21%

A waste treatment company inquires about the VAT rate applicable to deliveries of waste that it previously disposed of and now delivers for use as fuel. The DGT determines that these operations are subject to the tax at the general rate.

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2023-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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