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V0345-20 ·13 February 2020 ·consulta-vinculante Medium impact
Tax

The 10% rate applies to sewer cleaning and ancillary services, but not to the replacement of manhole covers

A cleaning and sewerage company requested clarification on the VAT rate applicable to replacing manhole covers and cleaning networks. The DGT ruled that sewer cleaning and the reinstallation of a cover following cleaning are subject to the 10% rate, whereas replacing a cover with a new one constitutes an independent operation subject to 21%.

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2020-02-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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