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V1588-18 ·8 June 2018 ·consulta-vinculante Medium impact
Tax

Unblocking and drain cleaning subject to 21% VAT if waste collection, transport and treatment are not included

A company specialising in unblocking and cleaning pipes and drains has requested clarification on the applicable VAT rate. The DGT has ruled that the reduced rate of 10% only applies if the operation includes the management of the waste generated; otherwise, the standard rate of 21% must be applied.

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2018-06-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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