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MEDIUM
FISCAL

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

V0973-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0973-25
Published
6 Jun 2025

Summary

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.

In 6 key points

Lifecycle

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

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