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V2622-24 ·18 December 2024 ·consulta-vinculante Medium impact
Tax

Waste collection tax may be levied even if a premises is inactive or unoccupied, provided the service is established

The inquirer asks whether it is possible to charge the waste collection tax for a commercial premises under construction without an activity licence. The DGT indicates that the tax accrues when the service is established, regardless of whether the premises is occupied or closed.

In 6 key points

Lifecycle

2024-12-18PublishedPublished 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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