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V1141-22 ·20 May 2022 ·consulta-vinculante Medium impact
Tax

VAT rate of 10% for waste or wastewater collection and treatment, and 21% for cleaning or unblocking without collection

A company requested clarification on the VAT rate applicable to cleaning services, pipe unblocking, septic tank emptying, and pipe inspection. The DGT ruled that the reduced rate of 10% only applies if the service includes the collection, transport, or treatment of the waste or wastewater.

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2022-05-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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