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A regional authority inquires whether economic compensation for waste collection services performed outside of contractual terms is subject to VAT. The DGT responds that, as it constitutes an effective provision of services, it represents consideration subject to the tax.
Question posed: Liability for Value Added Tax regarding the aforementioned economic compensation. In the event that said compensation is subject to tax, the applicable tax rate is questioned.
Economic compensation for municipal solid waste collection services and their transport to landfills, performed under conditions different from those agreed upon, constitutes consideration for an effective provision of services. As there is an autonomous and individualized act of consumption, such amounts form part of the VAT taxable base. The applicable tax rate is the reduced rate of 10% as it concerns waste collection, transport, or disposal services.
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