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V0562-17 2 March 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sujeción

VAT applicability for waste collection services depends on whether they are provided on own account or on behalf of the Administration

A City Council enquired whether waste collection services provided by a municipal commercial company should be subject to VAT. The DGT ruled that VAT applicability depends on whether the company acts on its own account or on behalf of the Administration.

The question raised

Cuestión planteada Sujeción de los servicios de recogida de basura al Impuesto sobre el Valor Añadido.

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