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V0551-17 2 March 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible

Municipal waste disposal levy must be included in the VAT taxable amount

A query was raised regarding whether the Generalitat de Catalunya's levy for waste disposal should be included in the VAT taxable amount for waste management services. The DGT has ruled that it must, as the facility owner acts as a substitute for the taxpayer rather than a mere intermediary paying on behalf of the client.

The question raised

Whether the levy on the disposal of waste approved by the Generalitat de Catalunya forms part of the Value Added Tax taxable base for waste management services.

The DGT's ruling

The levy on the disposal of municipal waste forms part of the VAT taxable base for waste management services. The holder of the facility, being a substitute for the taxpayer by law, acts in their own name and not on behalf of and for the account of the client. Therefore, the requirements to be considered a withheld payment are not met and it must be included in the consideration.

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