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V0316-24 ·5 March 2024 ·consulta-vinculante Medium impact
Tax

Process reject from landfill is tax-exempt if three conditions are met

A query was raised regarding whether waste resulting from a construction recycling process (process reject) is exempt from the landfill tax. The DGT ruled that the exemption applies provided the waste results from a recovery operation, is not municipal waste reject, and does not originate from an intermediate treatment operation.

In 6 key points

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2024-03-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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