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V1413-21 ·14 May 2021 ·consulta-vinculante Medium impact
Tax

Public road cleaning services in industrial estates subject to reduced 10% VAT rate

A company requested clarification on whether the cleaning of gardens and roads within an industrial estate qualifies for the reduced VAT rate. The Directorate General for Taxes (DGT) has ruled that the 10% rate is indeed applicable to the cleaning of public roads.

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2021-05-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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