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A waste management company enquired whether the special tax on landfill waste disposal should be included in the VAT taxable amount for its services. The DGT ruled that it must be included due to its direct link to the operation, and that the reduced rate of 10% applies.
Cuestión planteada Si el Impuesto Especial sobre el Depósito de Residuos en Vertedero debe formar parte de la base imponible del Impuesto sobre el Valor Añadido de los servicios que recibe la entidad consultante de la entidad gestora del centro de tratamiento de residuos. Tipo impositivo aplicable.
El impuesto sobre el depósito de residuos debe integrarse en la base imponible del IVA de los servicios de depósito de residuos prestados por el sustituto del contribuyente, al existir un vínculo directo entre el hecho imponible del impuesto y el servicio prestado. Los servicios de gestión y depósito de residuos que estén sujetos al impuesto se encuentran acogidos al tipo reducido del 10%. No obstante, los servicios prestados a las administraciones públicas que ostenten la titularidad íntegra de la entidad consultante no estarán sujetos al impuesto.
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