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V0762-23 ·29 March 2023 ·consulta-vinculante Medium impact
Tax

Waste from R12 intermediate treatment operations is not exempt from landfill tax

A plastic recycling company inquired whether its process waste was exempt from landfill tax. The DGT ruled that, as intermediate treatment operations (R12) are being carried out, the requirements for exemption are not met.

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2023-03-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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