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V3392-14 ·30 December 2014 ·consulta-vinculante Medium impact
Tax

Waste collection services provided by a County Council to Municipalities are not subject to VAT

A County Council has requested a ruling on whether waste collection services provided on behalf of municipalities are subject to VAT. The DGT has determined that such services are not subject to the tax, as they constitute a public function performed by a local authority.

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2014-12-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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