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V0257-24 ·29 February 2024 ·consulta-vinculante Medium impact
Tax

Waste disposal special tax must be included in the VAT taxable base for treatment services

A consortium of municipalities has requested clarification on whether the special tax on waste disposal in landfills should be included in the VAT taxable base for waste treatment services. The Directorate General for Taxes (DGT) has ruled that, as it constitutes an ancillary expense to the main service, it must be integrated into the taxable base and subject to the reduced rate of 10%.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for waste management services, ensuring that special taxes related to disposal are correctly incorporated into the taxable base, applying the reduced VAT rate to the total amount.

Lifecycle

2024-02-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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