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V0664-20 ·2 April 2020 ·consulta-vinculante Medium impact
Tax

VAT rate for disinfection and pest control services depends on service nature and recipient

A company requested clarification on the VAT rate applicable to its disinfection, disinsectation, and rodent control services for farms, as well as technical consultancy. The DGT has indicated that the reduced 10% rate depends on whether the services fall under legal exceptions for agricultural holdings or waste management.

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2020-04-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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