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V0573-24 ·9 April 2024 ·consulta-vinculante Medium impact
Tax

Exemption from waste tax does not apply to R12 treated wood or asbestos waste

A hazardous waste management company has requested a ruling regarding exemptions from the tax on waste disposal in landfills, incineration, and co-incineration. The Directorate-General for Taxes (DGT) has determined that the exemption depends on whether the operation constitutes recovery rather than intermediate treatment, or if there is a legal obligation for disposal.

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2024-04-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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