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V0613-24 ·9 April 2024 ·consulta-vinculante Medium impact
Tax

Landfill or incineration facility managers may act as substitute taxpayers

A query was raised regarding the taxable person for the tax on the deposit of waste in landfills, incineration, and co-incineration. The DGT clarifies that while the taxpayers are those who perform the taxable event, facility managers may act as taxable persons in the capacity of substitutes.

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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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