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V1551-22 28 June 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · hormigón reciclado

Supplies of recycled concrete are subject to the standard 21 per cent VAT rate

A company requested clarification on the VAT rate applicable to the sale of recycled concrete produced from processed construction waste. The Directorate General for Taxes (DGT) ruled that the standard rate of 21 per cent must be applied.

The question raised

Tax rate applicable for Value Added Tax purposes to the supply of recycled concrete.

The DGT's ruling

The tax rate of 21 percent applies to the supply of recycled concrete. Article 91 of Law 37/1992 does not provide for reduced rates for the supply of this product. The sale of products obtained following the treatment of waste is taxed at the general rate.

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