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V0528-24 ·9 April 2024 ·consulta-vinculante Medium impact
Tax

Special tax on waste disposal must be included in the VAT taxable amount for services

A waste management entity enquired whether the special tax on waste disposal in landfills should be included in the VAT taxable amount of 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.

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2024-04-09PublishedPublished 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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