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V2487-16 8 June 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · operaciones complejas

10% VAT rate applies to street cleaning, while 21% applies to cleaning of premises and schools

A local council has requested clarification on whether a mixed contract for street cleaning, municipal premises, and schools should be treated as a single operation or as separate ones. The DGT has ruled that these are independent services, each subject to its own specific VAT rate.

The question raised

Cuestión planteada Tipo impositivo aplicable.

The DGT's ruling

Las prestaciones de servicios que integran el contrato son independientes entre sí desde la perspectiva del destinatario. Por tanto, se debe aplicar el tipo reducido del 10% únicamente a los servicios de limpieza viaria. Los servicios de limpieza de dependencias municipales y colegios públicos tributarán al tipo general del 21%.

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