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V2662-22 ·29 December 2022 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to street cleaning in industrial estates

A company sought clarification on the VAT rate applicable to the cleaning of roads within an industrial estate, invoiced to its homeowners' association. The Directorate-General for Taxes (DGT) ruled that the reduced rate of 10% applies.

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2022-12-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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