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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
Cemetery services by a municipal commercial society are exempt from VAT
V1680-26
Nature of payment for waste collection depends on who bears the risk and the relationship with the user
V0418-26
Legal nature of the remuneration of regional councils for waste management services
V1511-25
Swimming pool services managed by municipal commercial companies may be subject to VAT as private pricing
V1931-24
Council landfill service taxed at 10% VAT, while special tax rebilling is taxed at 21%
V1880-24
Wastewater treatment services subject to VAT if provided directly to users by a municipal commercial company
V2442-23
Considerations for water, sewerage, and waste services are non-tax patrimonial benefits and are subject to VAT if provided through differentiated personification or indirect management
V2414-22
Waste collection via a municipal instrument company is not subject to VAT if the consideration is a fee
V2289-22
Cemetery services managed by concessionaires are non-tax public patrimonial activities and are subject to VAT
V2240-22
VAT applicability to wastewater services depends on management method and nature of consideration
V1577-22
Tourist accommodation rentals are subject to IAE, but DGT declines to rule on municipal waste collection charges
V1984-21
VAT applicability for waste collection depends on the service management model
V1758-20
DGT declines to rule on the appropriateness of sewage charges in specific case
V0227-20
Recaudation service taxed at 21% VAT; user charges are non-taxable public patrimonial benefits
V2401-19
Fees for waste collection managed by a fully public limited company constitute a non-tax public patrimonial provision
V1511-19
Las tarifas de agua por concesión administrativa son prestaciones patrimoniales de carácter público no tributario
V1024-19
La naturaleza de la tarifa de transporte urbano depende de la forma de gestión y de la obligatoriedad del servicio
V3265-18
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