Doctrine by topic · DGT Observatory

Wastewater: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 9 rulings · 2014–2023

Current position

The reduced rate of 10% applies to the collection, transport, disposal, or recovery of waste and the treatment of wastewater, regardless of its origin. The general rate of 21% applies to the cleaning of septic tanks, wells, or the unblocking of pipes when these operations do not include the collection and treatment of the resulting waste or sludge.

The DGT's position has remained stable since 2014. The criterion consistently distinguishes between the treatment of water/waste (10%) and cleaning or unblocking tasks that do not include the management of the resulting waste (21%).

Turning points

7 October 2021 V2517-21

Specifies that the cleaning and maintenance of wastewater pumping stations are taxed at the general rate of 21%.

Analysis based on 9 of 9 rulings with a stated position. Updated 30 September 2026.

Rulings on this topic

9

V3291-23 26 Dec 2023

Reduced 10% VAT rate applies to waste and wastewater transport and treatment

SG de Impuestos sobre el Consumo

tipo impositivo reducidoprestación de serviciosgestión de residuosaguas residualeshecho imponible LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V1141-22 20 May 2022

VAT rate of 10% for waste or wastewater collection and treatment, and 21% for cleaning or unblocking without collection

SG de Impuestos sobre el Consumo

tipo impositivoresiduosaguas residualeslimpieza de tuberíasgestión de residuos LIVA — Ley 37/1992 del IVA art. 90.UnoLIVA — Ley 37/1992 del IVA art. 91.Uno.2.5º

Affects CompanyExpat · Non-residentIndividual

V2517-21 7 Oct 2021

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

SG de Impuestos sobre el Consumo

tipo impositivo reducidolimpieza de alcantarilladosaguas residualesgestión de residuosestaciones de bombeo LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V0681-20 3 Apr 2020

Pipe unblocking subject to 21% VAT if waste collection, transport and treatment are not included

SG de Impuestos sobre el Consumo

desatascoresiduosaguas residualestipo impositivo reducidogestión de residuos LIVA — Ley 37/1992 del IVA art. 90.1LIVA — Ley 37/1992 del IVA art. 91.1.2.5º

Affects CompanyExpat · Non-residentIndividual

V1588-18 8 Jun 2018

Unblocking and drain cleaning subject to 21% VAT if waste collection, transport and treatment are not included

SG de Impuestos sobre el Consumo

tipo impositivoresiduosaguas residualesdesatascogestión de residuos LIVA — Ley 37/1992 del IVA art. 90.UnoLIVA — Ley 37/1992 del IVA art. 91.Uno.2.5º

Affects CompanyExpat · Non-residentIndividual

V3629-16 31 Aug 2016

Purification services provided by a company to a local council are subject to reduced rate VAT

SG de Impuestos sobre el Consumo

ciclo integral del aguaaguas residualestipo reducidoadministración públicaconcesión administrativa LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5.Uno

Affects CompanyExpat · Non-residentIndividual

V1062-15 7 Apr 2015

10% VAT rate applies to waste and wastewater treatment, but 21% to septic tank cleaning without collection

SG de Impuestos sobre el Consumo

tipo impositivo reducidogestión de residuosaguas residualesvalorización de residuoslimpieza de alcantarillado LIVA — Ley 37/1992 del IVA art. 90.UnoLIVA — Ley 37/1992 del IVA art. 91.Uno.2.5º

Affects CompanyExpat · Non-residentIndividual

V1912-14 16 Jul 2014

Reduced 10% VAT rate applies to waste and wastewater collection and treatment

SG de Impuestos sobre el Consumo

tipo impositivo reducidogestión de residuosaguas residualesprestación accesoriaoperación compleja LIVA — Ley 37/1992 del IVA art. 78LIVA — Ley 37/1992 del IVA art. 79.2

Affects CompanyExpat · Non-residentIndividual

V0762-14 19 Mar 2014

Reduced 10% VAT rate applies to waste and wastewater collection, transport, or treatment

SG de Impuestos sobre el Consumo

tipo impositivo reducidoresiduosaguas residualesvalorizaciónlimpieza industrial LIVA — Ley 37/1992 del IVA art. 90.1LIVA — Ley 37/1992 del IVA art. 91.1.2.5º

Affects CompanyExpat · Non-residentIndividual

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