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V2030-23 12 July 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

Waste transport services subject to 10% VAT if goods qualify as waste under the law

A company has requested clarification on the VAT rate applicable to the transport of non-ferrous metals. The DGT has ruled that the reduced rate of 10% applies if the transported items qualify as waste under Law 7/2022; otherwise, the standard rate of 21% applies.

The question raised

The type of Value Added Tax applicable to said services.

The DGT's ruling

Services involving the collection, transport, recovery, or disposal of waste are taxed at the 10% rate. To apply this reduced rate, the substances or objects transported must be classified as waste pursuant to Law 7/2022. If the goods transported are not considered waste for the purposes of said law, the operation shall be taxed at the general rate of 21%.

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