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V2635-23 ·28 September 2023 ·consulta-vinculante Medium impact
Tax

Waste management must be taxed under group 921 of the IAE depending on the activity performed

A waste management company requested clarification on which IAE headings it should register under and how they relate to its CNAE code. The DGT indicates that it must be taxed under group 921 according to the environmental services provided and clarifies that competence over the CNAE lies with the INE.

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2023-09-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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