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MEDIUM
FISCAL

Waste incineration and co-incineration: operators are substitute taxpayers

V2524-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2524-25
Published
16 Dec 2025

Summary

The DGT clarifies that operators of incineration and co-incineration facilities are deemed substitute taxpayers if they differ from those carrying out the taxable act.

In 6 key points

Lifecycle

2025-12-16PublishedPublished 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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