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V2559-23 ·26 September 2023 ·consulta-vinculante Medium impact
Tax

Waste tax exemption may apply if legal obligation to use landfill exists

A company inquired whether kitchen waste from international vessels is exempt from the landfill tax due to the mandatory requirement to dispose of it in landfills. The Directorate-General for Taxes (DGT) ruled that it is exempt, provided the legal obligation for such disposal is proven under the applicable regulations.

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2023-09-26PublishedPublished 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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