Skip to content
V2515-17 ·5 October 2017 ·consulta-vinculante Medium impact
Tax

10% reduced VAT rate applies to paper destruction services if classified as waste disposal

A company requested clarification on the VAT rate applicable to certified document destruction services using industrial shredders. The DGT ruled that if the operation constitutes the disposal of waste (such as paper), the reduced rate of 10% applies.

In 5 key points

How it affects those involved

This ruling clarifies the tax treatment for companies providing document destruction services, potentially allowing for a lower VAT rate if the process is categorised as waste management.

Lifecycle

2017-10-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact