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V2009-17 ·26 July 2017 ·consulta-vinculante Medium impact
Tax

Se aplica el tipo reducido del 10% a la gestión de residuos y el 21% a su entrega como bienes

Una empresa de gestión de residuos consulta el tipo de IVA aplicable a la recogida, transporte y venta de materiales. La DGT determina que los servicios de gestión de residuos tributan al 10%, mientras que la entrega de dichos residuos tributa al 21%.

Lifecycle

2017-07-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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