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Waste Disposal: 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 10 rulings · 2014–2024

Current position

Services for the collection, transport, recovery, or disposal of waste are taxed at the reduced rate of 10% provided that the managed materials are considered waste according to Law 7/2022. The classification of waste is a matter of fact that the company must prove to the Administration. The taxable base is determined by the weight of the waste, with approved weighing systems being valid.

The DGT's position remains constant regarding the application of the 10% reduced rate for waste management. The evolution focuses on technical precision concerning the taxable base and the burden of proof regarding the classification of materials. It has moved from citing Law 22/2011 to the current Law 7/2022.

Turning points

  1. V0722-23

    Specifies that disposal in incineration facilities owned by the producer triggers the taxable event and establishes that the taxable base is determined by the weight of the waste.

  2. V2141-24

    Establishes that the classification of waste is a matter of fact that the company must prove and updates the regulatory reference to Law 7/2022.

Analysis based on 10 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
V0531-21 9 Mar 2021

Reduced 10% VAT rate applies to waste recovery or disposal services

SG de Impuestos sobre el Consumo
valorización de residuoseliminación de residuostipo impositivo reducidogestión de residuosresiduos agrícolas LIVA — Ley 37/1992 del IVA art. 90.1LIVA — Ley 37/1992 del IVA art. 91.1.2.5º
Affects CompanyExpat · Non-residentIndividual
V0086-14 16 Jan 2014

Regional waste disposal tax must be included in the VAT taxable amount

SG de Impuestos sobre el Consumo
base imponiblecontraprestacióneliminación de residuostributos y gravámenesprestación de servicios LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 11
Affects CompanyExpat · Non-residentIndividual

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