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V2136-18 ·18 July 2018 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applied to beach cleaning and waste management services

A municipal cleaning company has requested clarification on the VAT rate applicable to waste collection and street cleaning. The DGT has determined that waste management and beach cleaning are subject to a 10% rate, whereas other services, such as the purchase of machinery or containers, are taxed at 21%.

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2018-07-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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