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V0086-14 16 January 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible

Regional waste disposal tax must be included in the VAT taxable amount

A company sought clarification on whether a regional tax on waste disposal should be included in its VAT settlement. The DGT ruled that such a tax must form part of the VAT taxable amount.

The question raised

Whether the settlement is correct.

The DGT's ruling

The VAT taxable base consists of the total amount of consideration for the taxable transactions. This concept includes taxes and levies of any kind levied on the same taxable transactions, except for VAT itself. Therefore, the tax on landfill waste disposal in Extremadura must be included in the VAT taxable base.

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