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V0485-23 ·2 March 2023 ·consulta-vinculante Medium impact
Tax

Waste tax exemption applicable if landfill is privately owned and for exclusive use

A mineral products company has enquired whether it can benefit from an exemption on the tax on waste disposal in landfills. The DGT has ruled that the exemption is applicable because the landfill is located on its premises and is used solely by the applicant and its corporate group.

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2023-03-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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