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The City Council inquired whether the supply of recyclable waste to companies through non-taxable consideration is subject to VAT and how the deduction must be managed. The DGT responds that these supplies are subject to the tax and explains the deduction regime for dual entities.
Question raised - Liability for Value Added Tax on the supply of waste to be carried out by the City Council and the deduction of the tax amounts incurred by the same.
Public Administrations hold the status of entrepreneurs when they organize means to carry out a business activity; therefore, the supply of recyclable waste through non-taxable consideration is subject to VAT. If the City Council also carries out non-taxable operations, it may deduct the tax amounts on goods and services intended simultaneously for both activities using a reasonable and homogeneous criterion. Tax amounts on acquisitions intended exclusively for non-taxable operations shall not be deductible.
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