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V0520-21 ·9 March 2021 ·consulta-vinculante Medium impact
Tax

VAT rates for rat control: 10% for sewers and 21% for buildings

A local council requested clarification on the VAT rate applicable to rat control services covering both sewers and public buildings. The DGT ruled that rat control in public sewers is subject to the reduced rate, whereas services for buildings and schools constitute independent supplies subject to the standard rate.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between essential public sanitation services and general building maintenance, affecting how VAT is applied to pest control contracts in the public sector.

Lifecycle

2021-03-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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