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V2831-17 ·2 November 2017 ·consulta-vinculante Medium impact
Tax

Distribution of waste bins to residential communities must be taxed as rental of movable property

A company has requested clarification on which IAE (Business Activity Tax) heading applies to the distribution of waste bins to residential communities for subsequent collection. The DGT has determined that the activity must be registered under the category for the rental of other movable property.

In 5 key points

How it affects those involved

Companies providing waste bin distribution services must ensure they are correctly registered under the rental of movable property heading within the IAE to comply with tax regulations.

Lifecycle

2017-11-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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