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V1043-23 ·26 April 2023 ·consulta-vinculante Medium impact
Tax

Waste tax exemption for waste derived from R04 recovery operations

A query was raised regarding whether waste generated during metal recovery (R4 operations) may be exempt from the tax on landfilling, incineration, and co-incineration. The DGT indicates that the exemption applies if the waste results from recovery operations that are not intermediate treatments and are not municipal waste rejects.

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2023-04-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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