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A taxpayer queried whether the tax on waste disposal, incineration, and co-incineration should be included in the VAT taxable amount for their services. The Directorate-General for Taxes (DGT) ruled that it must, due to the direct link between the tax and the service provided.
Companies managing waste disposal and incineration must include landfill taxes in their VAT calculations, as these taxes are considered part of the consideration for the service.
The tax team reviews your specific situation.
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