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V2009-17 26 July 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

Reduced 10% VAT rate applies to waste management, while 21% applies to delivery as goods

A waste management company requested clarification on the VAT rates applicable to the collection, transport, and sale of materials. The DGT has determined that waste management services are subject to a 10% rate, whereas the delivery of such waste is subject to the standard 21% rate.

The question raised

Applicable tax rate for the operations referred to in the consultation request.

The DGT's ruling

Services for the collection, transport, recovery, or disposal of waste are taxed at the reduced rate of 10%. Deliveries of waste made by the consulting entity are taxed at the general rate of 21%. Deliveries of materials made by individuals without business activity are not subject to the tax.

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