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V2522-25 ·16 December 2025 ·consulta-vinculante Medium impact
Tax

Exemption from waste tax not applicable without legal elimination obligation

A public company asks whether exemption for legal waste elimination applies based on an autonomous waste management plan. The DGT responds that the existence of such a plan does not create a legal obligation for elimination, and that public service ownership does not alter the taxpayer's identity.

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2025-12-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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