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V0973-25 ·6 June 2025 ·consulta-vinculante Medium impact
Tax

Taxable base of waste tax is total weight deposited, excluding moisture deductions

A waste management company asks whether the weight of moisture that becomes leachate or evaporates can be deducted. The DGT responds that the taxable base is the total weight of waste deposited at the time of deposit.

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2025-06-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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