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V1751-23 ·15 June 2023 ·consulta-vinculante Medium impact
Tax

Services of waste collection by a comarcal council to its municipalities are exempt from VAT

A comarcal council asks whether waste collection, cleaning and drop-off points services provided to its municipalities are subject to VAT. The DGT responds that they are not, as these services are provided by a public body to administrations it fully oversees.

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2023-06-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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