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V2030-23 ·12 July 2023 ·consulta-vinculante Medium impact
Tax

Waste transport services subject to 10% VAT if goods qualify as waste under the law

A company has requested clarification on the VAT rate applicable to the transport of non-ferrous metals. The DGT has ruled that the reduced rate of 10% applies if the transported items qualify as waste under Law 7/2022; otherwise, the standard rate of 21% applies.

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2023-07-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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