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V2637-23 ·29 September 2023 ·consulta-vinculante Medium impact
Tax

Waste tax exemption may apply to landfill disposal of waste from R03 operations

The applicant inquired whether waste resulting from organic recovery operations could benefit from the waste deposit tax exemption. The DGT ruled that the exemption applies to non-municipal waste originating from recovery facilities that are not classified as intermediate treatment facilities.

In 6 key points

How it affects those involved

This ruling clarifies the scope of tax exemptions for waste recovery facilities, specifically distinguishing between recovery and intermediate treatment processes regarding landfill tax liabilities.

Lifecycle

2023-09-29PublishedPublished 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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