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V2638-23 ·29 September 2023 ·consulta-vinculante Medium impact
Tax

Waste tax exemption applies only if the landfill is owned and used exclusively by the producer

An electricity company has enquired whether waste generated during the decommissioning of thermal power plants is exempt from tax if deposited in nearby landfills located outside its industrial premises. The DGT has ruled that the exemption only applies if the landfill is located within the producer's facilities, is owned by them, and is for their exclusive use.

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2023-09-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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