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V0872-26 ·21 April 2026 ·consulta-vinculante Medium impact
Tax

Exemption from waste tax requires inert materials to be used for construction works within the landfill

A group of excavation companies seeks clarification on waste tax exemptions and the management of landfill tax. The DGT states that exemption for inert materials applies only when used for construction works within the landfill, not for routine landfill filling.

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2026-04-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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