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A waste management entity has requested clarification on the VAT rate applicable to a contract for the comprehensive management of a sorting plant, covering operation, maintenance, and cleaning. The DGT has determined that the reduced rate of 10% applies to the service as a whole.
This ruling provides legal certainty for waste management companies, confirming that integrated services can benefit from the reduced VAT rate if the core activity is waste treatment.
The tax team reviews your specific situation.
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