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A waste management company enquired whether the special tax on landfill waste disposal should be included in the VAT taxable amount for its services. The DGT ruled that it must be included due to its direct link to the operation, and that the reduced rate of 10% applies.
This ruling clarifies that landfill taxes are not separate from the service price but are part of the VAT taxable base, ensuring correct tax application for waste management providers.
The tax team reviews your specific situation.
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