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V2522-21 ·7 October 2021 ·consulta-vinculante Medium impact
Tax

Collection and transport services for coal combustion waste subject to 10% VAT

A company has requested a ruling on whether the collection and transport of slag, fly ash, and gypsum from a thermal power plant qualify for the reduced VAT rate. The DGT has determined that, as these are classified as waste under Law 22/2011, the 10% rate applies.

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2021-10-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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