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V2001-24 ·18 September 2024 ·consulta-vinculante Medium impact
Tax

Maintenance of grease separators taxed at 21% VAT, while waste collection may attract 10%

A company requested clarification on the VAT rates applicable to the maintenance and cleaning of a grease separator machine, and whether the removal of waste from said machine alters the rate. The DGT ruled that maintenance is subject to 21% VAT, whereas waste management attracts the 10% reduced rate, provided it meets the legal definition.

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2024-09-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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