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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%.
Cuestión planteada Tipo impositivo aplicable.
Los servicios de cesión, instalación o mantenimiento de recipientes normalizados para la recogida de residuos tributan al 10% de IVA. Se consideran recipientes normalizados aquellos que las ordenanzas municipales reconozcan adecuados para dicha finalidad, independientemente del lugar donde se instalen.
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