Skip to content
Back to index
V2517-21 7 October 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

10% VAT applied to public sewer cleaning and 21% to pumping station cleaning

A local council has requested clarification on the VAT rate applicable to cleaning services for sewerage networks, pumping stations, and the maintenance of such networks. The DGT has determined that the cleaning of public sewers and the maintenance of waste containers are subject to the reduced rate of 10%, whereas the cleaning of pumping stations is subject to the standard rate of 21%.

The question raised

Question posed: The VAT rate applicable to the services consulted.

The DGT's ruling

Cleaning services for public sewers and the maintenance of standardized waste collection containers are taxed at a 10% VAT rate. The collection and treatment of wastewater, regardless of its source, are also subject to the reduced rate of 10%. However, the cleaning and maintenance of wastewater pumping stations are taxed at the general rate of 21%. If an invoice includes operations with different tax rates, the taxable base for each must be specified separately.

Email
Contact