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V2357-19 ·10 September 2019 ·consulta-vinculante Medium impact
Tax

VAT on vehicle leasing for waste collection is taxed at 21%

A municipal cleaning company has requested clarification on the VAT rate applicable to leasing vehicles for waste collection. The Directorate-General for Taxes (DGT) has ruled that the standard rate must be applied.

In 5 key points

How it affects those involved

This ruling confirms that vehicle leasing services for waste management purposes are subject to the standard VAT rate rather than any reduced rate.

Lifecycle

2019-09-10PublishedPublished 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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