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V2141-24 ·3 October 2024 ·consulta-vinculante Medium impact
Tax

10% reduced VAT rate applies to material management services if classified as waste under the law

A company requested clarification on the VAT rate applicable to its services for the removal, transport, and destruction of documentary assets and digital media. The DGT ruled that the 10% rate applies only if such materials are classified as waste according to Law 7/2022.

In 6 key points

How it affects those involved

Companies providing document destruction and disposal services must ensure materials meet the legal definition of waste to benefit from the reduced VAT rate.

Lifecycle

2024-10-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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