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V0392-22 28 February 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

Reduced 10% VAT rate applied to waste transport, while 21% applies to the supply of waste

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%.

The question raised

The applicable VAT rate for transport services received by the taxpayer and for those provided to customers who are the recipients of the goods.

The DGT's ruling

Transport services for substances or objects that are classified as waste under Law 22/2011 are taxed at a 10% VAT rate. However, the supply of such waste is taxed at the general rate of 21%, and the transport amount must be included in the taxable base of the supply.

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