Skip to content
V3280-20 ·4 November 2020 ·consulta-vinculante Medium impact
Tax

IAE classification depends on whether waste management is an agency, consultancy, or industrial activity

A company specialising in electrical waste treatment has requested clarification regarding its classification under IAE tax rates. The DGT has determined that the classification varies depending on whether the entity acts as an organising agent, a technical advisor, or transforms products through industrial processes.

In 6 key points

Lifecycle

2020-11-04PublishedPublished 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