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A company requested clarification on the VAT rate applicable to its disinfection, disinsectation, and rodent control services for farms, as well as technical consultancy. The DGT has indicated that the reduced 10% rate depends on whether the services fall under legal exceptions for agricultural holdings or waste management.
Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable a los servicios consultados.
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