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An air conditioning company sought clarification on whether the delivery of used equipment to a recycling firm should be taxed at 10% as a waste management service. The DGT has ruled that, as this constitutes a delivery of goods rather than a collection or treatment service, the standard rate of 21% applies.
Cuestión planteada Tipo impositivo del Impuesto sobre el Valor Añadido aplicable a las operaciones descritas..
El tipo reducido del 10% se aplica exclusivamente a prestaciones de servicios de recogida, almacenamiento, transporte, valorización o eliminación de residuos. En este caso, la operación no es un servicio de gestión de residuos, sino una entrega de bienes consistentes en aparatos usados. Por tanto, al no estar contemplada la entrega de estos residuos en los tipos reducidos, debe aplicarse el tipo general del 21%.
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