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V2946-23 ·8 November 2023 ·consulta-vinculante Medium impact
Tax

Landfill tax exemption may apply to waste from recovery operations at authorised facilities

A used battery management company has enquired whether its waste (lead slag and calcium sulphate) is exempt from the landfill tax. The Directorate-General for Taxes (DGT) has ruled that the exemption applies provided three conditions are met: the waste must result from treatment processes, it must not consist of municipal rejects, and it must originate from recovery operations conducted at authorised facilities.

In 6 key points

How it affects those involved

This ruling clarifies the criteria for landfill tax exemptions, specifically distinguishing between waste resulting from recovery processes and municipal rejects, which has significant implications for waste management companies performing recovery operations.

Lifecycle

2023-11-08PublishedPublished 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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