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V0531-21 ·9 March 2021 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to waste recovery or disposal services

An agricultural entity enquired about the VAT rate applicable to the disposal and treatment of solarisation plastics and other agricultural waste. The Directorate-General for Taxes (DGT) ruled that these services are subject to the 10% rate, as they constitute waste recovery or disposal.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for agricultural waste management, confirming that recovery and disposal services qualify for the reduced VAT rate.

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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