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V0534-23 ·7 March 2023 ·consulta-vinculante Medium impact
Tax

Landfill disposal of R12 operation rejects is not exempt from waste tax

A company has enquired whether rejects resulting from an R12 treatment operation are exempt from the tax on waste landfilling, incineration, and co-incineration. The Directorate-General for Taxes (DGT) has ruled that they are not, as R12 constitutes an intermediate treatment operation.

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2023-03-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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