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Waste Recovery: 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 21 rulings · 2014–2024

Current position

Services for the collection, transport, disposal, or recovery of waste are taxed at the reduced rate of 10% provided that the removed elements are effectively waste according to Law 7/2022. Conversely, cleaning and maintenance services for machinery, such as grease separators, are taxed at the general rate of 21%. The application of the reduced rate requires that the operation consists of the management of substances or objects that have the status of waste.

The DGT's position remains constant regarding the application of the 10% reduced rate for waste management. Throughout the rulings, the distinction between waste management (10%) and cleaning or equipment maintenance activities (21%) has been maintained. The evolution shows a regulatory adaptation when moving from Law 22/2011 to Law 7/2022 without altering the substantive criterion.

Turning points

  1. V3746-16

    Extends the application of the 10% reduced rate to the provision, installation, and maintenance of standardized containers for waste collection.

  2. V3468-19

    Clarifies that the disposal of slurry intended to be treated as natural fertilizers constitutes a waste recovery service subject to the 10% rate.

Analysis based on 21 of 21 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

21
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
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

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