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V1381-23 ·23 May 2023 ·consulta-vinculante Medium impact
Tax

Waste disposal tax must be included in the VAT taxable amount for landfill services

A consortium has requested a ruling on whether the waste disposal tax, paid by a commercial company as a substitute taxpayer, should be included in the VAT taxable amount for invoiced landfill services. The DGT has ruled that it must be included, as there is a direct link between the tax and the service provided.

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2023-05-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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