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V4493-16 18 October 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

Reduced 10% VAT rate applies to the leasing, installation or maintenance of waste containers

A local council requested clarification on the VAT rate applicable to the rental and maintenance of organic waste containers. The DGT has determined that these services are subject to the reduced rate of 10%.

The question raised

Applicable tax rate.

The DGT's ruling

Services involving the transfer, installation, or maintenance of standardized containers for waste collection are subject to a 10% VAT rate. Standardized containers are considered to be those recognized by municipal ordinances as suitable for such purpose, regardless of the location where they are installed.

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