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V1104-24 ·22 May 2024 ·consulta-vinculante Medium impact
Tax

Waste transport subject to 10% VAT under Law 7/2022

A self-employed carrier has enquired about the VAT rate applicable to the transport of non-hazardous waste, such as cardboard, plastic, or rubble. The DGT has ruled that if the goods transported are classified as waste under Law 7/2022, the reduced rate of 10% applies; otherwise, the standard rate of 21% must be used.

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2024-05-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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