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Waste Management: 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 48 rulings · 2014–2026

Current position

Collection, transport, recovery, storage, or waste management services are taxed at the reduced rate of 10%. The waste deposit tax must be included in the VAT taxable base of these services. Economic compensation for waste identification, classification, and storage activities is also considered an onerous service subject to the 10% rate.

The DGT's position remains constant regarding the application of the 10% reduced rate for waste management. Throughout various rulings, it has been specified that both the inclusion of specific taxes in the taxable base and the compensation for classification and storage activities are subject to this tax rate.

Turning points

  1. V0551-17

    Establishes that the municipal waste disposal fee must be included in the VAT taxable base as it does not meet the requirements for withholding.

  2. V5410-26

    Extends the application of the 10% rate to economic compensation for waste identification, classification, and storage activities.

Analysis based on 46 of 48 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V5410-26 29 Jul 2026

Council compensation for waste management subject to 10% VAT

SG de Impuestos sobre el Consumo
responsabilidad ampliada del productorgestión de residuoscontraprestacióntipo impositivo reducidoactividad empresarial LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V2420-24 26 Nov 2024

Companies incinerating their own waste are liable for waste tax

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
hecho imponiblesujeto pasivoincineración de residuosautoliquidacióngestión de residuos Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 35.4
Affects CompanyExpat · Non-residentIndividual
V2942-23 8 Nov 2023

Landfill tax must be included in the VAT taxable amount

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
base imponiblecontraprestaciónvínculo directohecho imponiblegestión de residuos LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 5.uno
Affects CompanyExpat · Non-residentIndividual
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

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