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A local council has requested clarification on whether a mixed contract for street cleaning, municipal premises, and schools should be treated as a single operation or as separate ones. The DGT has ruled that these are independent services, each subject to its own specific VAT rate.
This ruling clarifies the VAT treatment for mixed cleaning contracts, ensuring that different service types within a single contract are taxed according to their specific applicable rates rather than a single unified rate.
The tax team reviews your specific situation.
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