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V2289-22 ·31 October 2022 ·consulta-vinculante Medium impact
Tax

Waste collection via a municipal instrument company is not subject to VAT if the consideration is a fee

A City Council has requested a ruling on whether charges for waste collection services provided through a municipal commercial company constitute a fee or a non-tax public service provision, and their subsequent VAT status. The DGT has determined that if the company is merely an instrument and the City Council manages the relationship with users directly, the charge is classified as a fee and is not subject to VAT.

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2022-10-31PublishedPublished 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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