Skip to content
Back to index
V2512-14 24 September 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · empresa pública

Waste collection services provided by a public company are subject to VAT

A public company owned by a local council has requested clarification on whether the waste collection and treatment services it provides in its own name are subject to VAT. The DGT has determined that, as the operation is carried out through a commercial company, it is subject to the tax.

The question raised

Liability for Tax on the services provided by the applicant and, where applicable, the applicable tax rate.

The DGT's ruling

The provision of services carried out by public entities through commercial companies is subject to VAT. In this case, the public company providing the waste collection and treatment service in its own name must charge the tax amount. The applicable tax rate is 10 percent.

Book your free first meeting