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V0722-23 ·24 March 2023 ·consulta-vinculante Medium impact
Tax

Waste tax applies even if incineration takes place in facilities integrated into the production process

A chemical company inquired whether it was required to pay tax for incinerating its own effluents in a thermal oxidiser integrated into its process. The DGT ruled that the tax is applicable because the final destination is disposal in an incineration facility, regardless of whether the waste is handed over to a third party.

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2023-03-24PublishedPublished 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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