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V2238-25 ·24 November 2025 ·consulta-vinculante Medium impact
Tax

Mine hole restoration with inert waste may be exempt from waste tax

A company asked whether restoring a mining site by filling the hole with waste is exempt from waste tax or requires self-declaration and registration. The DGT clarifies that if the operation involves waste valorisation, there is no taxable event; however, if it involves waste elimination, exemption applies only if the waste is inert and intended for restoration.

In 6 key points

How it affects those involved

Companies restoring mine holes with inert waste may avoid waste tax if the activity is classified as valorisation; exemption only applies under specific conditions for elimination of inert waste.

Lifecycle

2025-11-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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