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A company collecting and transporting stone and marble sawing and processing waste for landfill disposal sought clarification on the applicable VAT rate. The DGT has determined that these operations are subject to the 10% rate as they constitute waste management services.
Cuestión planteada Tipo impositivo aplicable.
Las operaciones de recogida, transporte, eliminación o valorización de sustancias u objetos que tengan la consideración de residuos según la Ley 22/2011 tributan al tipo impositivo del 10%. Este tipo reducido se aplica tanto a los residuos peligrosos como a los que no tengan dicha consideración.
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