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V1880-24 ·8 August 2024 ·consulta-vinculante Medium impact
Tax

Council landfill service taxed at 10% VAT, while special tax rebilling is taxed at 21%

A local association has requested clarification regarding the nature of landfill service payments and the applicable VAT when the Council invoices for the service and a joint venture (UTE) invoices for the special tax. The Directorate-General for Taxes (DGT) clarifies that the service constitutes a non-tax public asset provision and determines the relevant VAT rates.

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2024-08-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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