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V0981-22 ·4 May 2022 ·consulta-vinculante Medium impact
Tax

Courier services are subject to VAT, but waste collection via own means is not

A local authority has enquired whether courier services and waste collection services provided by its subsidiary labour company are subject to VAT. The DGT has determined that courier services are subject to the tax as they constitute the transport of goods, whereas waste collection is not subject to VAT as it is carried out as a personified own means.

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2022-05-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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