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V0738-18 19 March 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · residuos de aceites vegetales

The supply of used vegetable oil waste is taxed at the general rate of 21 percent

An entity inquires which VAT rate applies to the purchase of used vegetable oil waste originating from restaurants and bars. The DGT determines that these supplies are subject to the tax rate of 21 percent.

The question raised

Question posed - Tax rate applicable to the operations referred to in the inquiry.

The DGT's ruling

The supplies of vegetable oil waste referred to in the inquiry are subject to and not exempt from VAT. Said operations are taxed at the tax rate of 21 percent, as they do not fall within the reduced rate of 10 percent applicable to waste collection, transport, or recovery services.

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