Skip to content
V2700-23 ·4 October 2023 ·consulta-vinculante Medium impact
Tax

Energy recovery sludge ash is exempt from tax if disposed of in landfills

A public entity managing a wastewater treatment plant that performs energy recovery through sludge incineration has requested a ruling on its status as a taxpayer and potential exemptions. The DGT has determined that the entity is a taxpayer and that the ash resulting from energy recovery is exempt when delivered to landfills.

In 6 key points

Lifecycle

2023-10-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact