Skip to content
V2631-17 ·16 October 2017 ·consulta-vinculante Medium impact
Tax

Waste management services subject to 10% VAT, while administrative concessions are not

A Consortium has requested clarification regarding the taxable base and the VAT rate applicable to waste management services provided through a Joint Venture (UTE) under an administrative concession. The Directorate-General for Taxes (DGT) clarifies that the administrative concession itself is not subject to VAT, but the services provided by the concessionaire are subject to the reduced rate.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for public-private partnerships in waste management, distinguishing between the concession agreement and the actual service provision, ensuring the correct application of the reduced VAT rate.

Lifecycle

2017-10-16PublishedPublished 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