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V0551-17 ·2 March 2017 ·consulta-vinculante Medium impact
Tax

Municipal waste disposal levy must be included in the VAT taxable amount

A query was raised regarding whether the Generalitat de Catalunya's levy for waste disposal should be included in the VAT taxable amount for waste management services. The DGT has ruled that it must, as the facility owner acts as a substitute for the taxpayer rather than a mere intermediary paying on behalf of the client.

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2017-03-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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