Who constitutes the substitute taxpayer for a landfill?

V2534-25

Prepared and reviewed by the BMC editorial team · Methodology

Technical details

Type

consulta-vinculante (what is this?)

Identifier

V2534-25

Published

18 Dec 2025

The DGT clarifies that the substitute taxpayer is the treatment manager company operating the facility.

The definition of the substitute taxpayer for landfill operations is now clearly defined by the treatment manager operating the site.

2025-12-18PublishedPublished in the BOE

Official text Based on BOE data (boe.es). Information, not advice.