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V2488-23 ·14 September 2023 ·consulta-vinculante Medium impact
Tax

Construction and demolition waste rejects may be tax-exempt if three requirements are met

An association of recycling companies has queried whether rejects sent to landfill from construction and demolition waste recovery plants are exempt from tax. The Directorate-General for Taxes (DGT) indicates that exemption depends on meeting three specific conditions regarding the nature of the waste and the type of facility operation.

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2023-09-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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