Doctrine by topic · DGT Observatory

Waste Collection: 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 · 2014–2022

Current position

Operations involving the collection, transport, disposal, or recovery of waste are taxed at the 10% tax rate. This reduced rate extends to the provision, installation, and maintenance of standardized containers recognized by municipal ordinances. The leasing of vehicles through renting for waste collection is taxed at 21%.

The DGT maintains the application of the 10% reduced rate for the main waste management operations and standardized containers. This position has remained constant since 2014, with clarifications regarding the scope of the containers and the exclusion of renting from the reduced rate.

Turning points

  1. V3746-16

    Extends the 10% reduced rate to the provision, installation, and maintenance of standardized containers recognized by municipal ordinances.

  2. V2357-19

    Clarifies that the leasing of vehicles for waste collection through renting is taxed at 21%, as it is not included in the cases applicable to reduced rates.

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

Rulings on this topic

10
V2357-19 10 Sept 2019

VAT on vehicle leasing for waste collection is taxed at 21%

SG de Impuestos sobre el Consumo
rentingarrendamientotipo impositivorecogida de residuoslimpieza municipal LIVA — Ley 37/1992 del IVA art. 90.UnoLIVA — Ley 37/1992 del IVA art. 91
Affects CompanyExpat · Non-residentIndividual
V3745-16 7 Sept 2016

10% reduced VAT rate applies to waste transport, 21% otherwise

SG de Impuestos sobre el Consumo
tipo impositivo reducidotransporte de residuosgestión de residuosrecogida de residuosvalorización 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
V2512-14 24 Sept 2014

Waste collection services provided by a public company are subject to VAT

SG de Impuestos sobre el Consumo
empresa públicarecogida de residuossujeción al impuestotipo impositivocontraprestación de naturaleza tributaria LIVA — Ley 37/1992 del IVA art. 7.8ºLIVA — Ley 37/1992 del IVA art. 9.Uno.2.5º
Affects CompanyExpat · Non-residentIndividual

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