Skip to content
V2517-21 ·7 October 2021 ·consulta-vinculante Medium impact
Tax

10% VAT applied to public sewer cleaning and 21% to pumping station cleaning

A local council has requested clarification on the VAT rate applicable to cleaning services for sewerage networks, pumping stations, and the maintenance of such networks. The DGT has determined that the cleaning of public sewers and the maintenance of waste containers are subject to the reduced rate of 10%, whereas the cleaning of pumping stations is subject to the standard rate of 21%.

In 6 key points

Lifecycle

2021-10-07PublishedPublished 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