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V0640-15 20 February 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Cleaning services for common areas are taxed at 21% if not in the public domain

A homeowners' association has enquired about the VAT rate applicable to the cleaning of roads and green areas that must be transferred to the City Council but have not yet been formally accepted. The DGT has ruled that the standard rate of 21% applies.

The question raised

Applicable tax rate for said cleaning services.

The DGT's ruling

The reduced rate of 10% for the cleaning of public roads, parks, and gardens is not applicable if the facilities are not in the public domain. As they have not been received by the City Council, they cannot be considered to have a public character. Therefore, cleaning services for such areas are taxed at 21%.

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