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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 28 results.
Waste facility managers must register in territorial registry regardless of fee-free self-assessment
V1457-26
Waste site manager is substitute taxpayer and must file quarterly self-assessments even for exempt operations
V0002-26
Waste incineration and co-incineration: operators are substitute taxpayers
V2524-25
Inert waste in landfills taxed at 3 or 1.5 euros per tonne based on prior treatment exemption
V2620-24
Plastic recycling process losses may be exempt from waste landfill tax
V2414-24
Landfill or incineration facility managers may act as substitute taxpayers
V0613-24
Exemption from waste tax does not apply to R12 treated wood or asbestos waste
V0573-24
Process reject from landfill is tax-exempt if three conditions are met
V0316-24
Disposal of 'polyal' waste in landfills or incineration is exempt from tax if Law 7/2022 conditions are met
V3134-23
Tax exemption may apply if waste originates from authorised recovery facilities
V2943-23
Landfill tax must be included in the VAT taxable amount
V2942-23
Landfill tax exemption may apply to waste from recovery operations at authorised facilities
V2946-23
Tax on landfill disposal and incineration included in the VAT taxable amount
V2945-23
Energy recovery sludge ash is exempt from tax if disposed of in landfills
V2700-23
Waste tax exemption applies only if the landfill is owned and used exclusively by the producer
V2638-23
Waste tax exemption does not apply to municipal or intermediate treatment rejects
V2585-23
Waste tax exemption may apply if legal obligation to use landfill exists
V2559-23
International ship kitchen waste exempt from landfill disposal tax
V2558-23
Taxation must be based on the total weight of waste deposited in landfills, including added stabilising agents
V2487-23
Waste tax exemption for waste derived from R04 recovery operations
V1043-23
Gas cleaning sludge from an incinerator is not exempt from landfill tax
V1042-23
Exemption from waste landfill tax may apply to R04 operation waste
V0978-23
Waste from R12 intermediate treatment operations is not exempt from landfill tax
V0762-23
Landfill disposal of R12 operation rejects is not exempt from waste tax
V0534-23
Landfill exemption may apply to industrial waste from R05 and R11 recovery operations
V0533-23
Waste tax exemption applicable if landfill is privately owned and for exclusive use
V0485-23
The transport of animal by-products is taxed at 10% VAT if intended for incineration, landfills, or biogas/composting
V3203-21
No applicable inversion of passive subject in non-construction land transport services
V3181-18
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