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V2596-23 ·27 September 2023 ·consulta-vinculante Medium impact
Tax

Basic waste characterisation may be replaced by compliance testing for recurring shipments

The applicant inquired whether a characterisation certificate must be provided for every delivery to apply the tax exemption for waste that has already been taxed. The DGT ruled that, for recurring shipments of homogeneous waste, initial determinations may be replaced by compliance testing.

In 6 key points

How it affects those involved

This ruling simplifies administrative procedures for companies handling homogeneous waste, reducing the need for repetitive characterisation certificates in recurring shipments provided compliance testing is used.

Lifecycle

2023-09-27PublishedPublished 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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