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V0396-23 ·22 February 2023 ·consulta-vinculante Medium impact
Tax

10% VAT applied to waste services and 5% to wood chips and sawdust if used as fuel

The inquiry concerns the applicable VAT rate for waste management services and the sale of wood chips and sawdust. The DGT rules that waste management services are taxed at 10% if the substance is classified as waste, and that wood chips and sawdust are taxed at 5% if intended for use as fuel or for the manufacture of briquettes/pellets.

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2023-02-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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