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V3291-23 ·26 December 2023 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to waste and wastewater transport and treatment

A company has requested clarification on the VAT rate applicable to its cleaning, unblocking, and waste management services. The DGT clarifies that the 10% rate applies to the collection, transport, and treatment of waste and wastewater, whereas the 21% rate applies to pit cleaning or unblocking services that do not include waste management.

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2023-12-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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