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V3058-16 ·1 July 2016 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to fumigation and waste collection services subject to specific requirements

A company has requested clarification on the VAT rate applicable to its plant fumigation and hygienic container collection services. The DGT has ruled that fumigation may be taxed at 10% if carried out for agricultural, forestry, or livestock holdings, and container collection at 10% if the contents are classified as waste under the law.

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2016-07-01PublishedPublished 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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