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V2943-23 ·8 November 2023 ·consulta-vinculante Medium impact
Tax

Tax exemption may apply if waste originates from authorised recovery facilities

A steel manufacturer has enquired whether waste from its processes (slag, sludge, scrap) is exempt from the landfill tax. The DGT clarifies that the exemption requires the waste to result from treatment operations, must not consist of municipal waste rejects, and must originate from authorised recovery facilities.

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2023-11-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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