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V1551-22 ·28 June 2022 ·consulta-vinculante Medium impact
Tax

Supplies of recycled concrete are subject to the standard 21 per cent VAT rate

A company requested clarification on the VAT rate applicable to the sale of recycled concrete produced from processed construction waste. The Directorate General for Taxes (DGT) ruled that the standard rate of 21 per cent must be applied.

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2022-06-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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