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Waste Transport: 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 13 rulings · 2014–2024

Current position

Services for the collection, transport, recovery, or disposal of substances or objects considered waste under Law 7/2022 are taxed at the 10% tax rate. If the goods transported are not considered waste for the purposes of said law, the general rate of 21% applies. The tax also covers non-reusable plastic packaging designed to contain or handle waste intended for treatment.

The DGT's position remains constant in applying the reduced 10% rate for waste transport, regardless of whether they are hazardous or not. The evolution is limited to the update of the legal basis, moving from Law 22/2011 to Law 7/2022. The latest ruling introduces the application of the tax to plastic packaging intended for waste handling.

Turning points

  1. V3203-21

    Introduces a condition based on the destination of the transport of animal by-products, requiring it to be for incineration, landfills, biogas, or composting to apply the 10% rate.

  2. V2421-24

    Extends the scope of the tax to non-reusable plastic packaging designed to contain, protect, handle, or distribute waste.

Analysis based on 13 of 13 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

13
V1104-24 22 May 2024

Waste transport subject to 10% VAT under Law 7/2022

SG de Impuestos sobre el Consumo
tipo impositivo reducidotransporte de residuosresiduos no peligrososprestación de serviciosempresario o profesional LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
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
V2842-14 20 Oct 2014

Reduced 10% VAT rate applies to manure transport if classified as waste

SG de Impuestos sobre el Consumo
tipo impositivo reducidotransporte de residuosestiércolsubproductos animalesgestión 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

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