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V0708-14 ·13 March 2014 ·consulta-vinculante Medium impact
Tax

Cleaning and waste management services provided by a concessionaire to a local council are subject to VAT

A local council has requested clarification on whether street cleaning and waste management services are subject to VAT. The DGT clarifies that while the administrative concession itself is not subject to the tax, the services provided by the company to the council are.

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2014-03-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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