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V0595-14 6 March 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · empresario

Supplying paper and X-ray films to waste management centres is subject to VAT

A company that collects, sorts, and packages hospital waste (paper and X-ray films) for sale to authorised centres has requested a ruling on whether its operations are subject to VAT or exempt. The DGT has determined that the activity constitutes a business operation and that the supplies are subject to tax, with the possibility of applying the reverse charge mechanism.

The question raised

Liability for Value Added Tax and, where applicable, exemption on the delivery of waste to authorized centers.

The DGT's ruling

The consulting entity is considered an entrepreneur or professional, therefore its operations are subject to and not exempt from VAT. The deliveries of paper waste and X-ray films to authorized centers are subject to the tax. In certain deliveries of waste, the reverse charge mechanism must be applied in accordance with the regulations.

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