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V0978-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

Exemption from waste landfill tax may apply to R04 operation waste

A metal recovery company has enquired whether waste resulting from its R04 recovery operations is exempt from the tax on landfill or incineration disposal. The Directorate-General for Taxes (DGT) has ruled that the exemption can be applied, provided the waste does not consist of municipal waste rejects.

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2023-04-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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