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V0681-20 ·3 April 2020 ·consulta-vinculante Medium impact
Tax

Pipe unblocking subject to 21% VAT if waste collection, transport and treatment are not included

A professional sought clarification on the VAT rate applicable to sewage network unblocking services in residential communities. The DGT has ruled that if the service does not include the management of the resulting waste, the standard rate of 21% applies.

In 6 key points

How it affects those involved

This ruling clarifies the tax obligations for unblocking services, distinguishing between simple unblocking and comprehensive waste management services.

Lifecycle

2020-04-03PublishedPublished 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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