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A wholesale waste trading company has requested clarification on the VAT rates applicable to the transport services it contracts and those it invoices to its clients. The Directorate-General for Taxes (DGT) has ruled that waste transport is subject to a reduced rate of 10%, whereas the sale of waste is subject to the standard rate of 21%.
Cuestión planteada Tipo impositivo del impuesto sobre el valor añadido aplicable a los servicios de transporte recibidos por la consultante y a los prestados a los clientes destinatarios de la mercancía.
Los servicios de transporte de sustancias u objetos que sean residuos según la Ley 22/2011 tributan al 10% de IVA. No obstante, las entregas de dichos residuos tributan al tipo general del 21%, debiendo incluirse el importe del transporte en la base imponible de la entrega.
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