Search the BOE, with consequences

Enter a reference (BOE-A-2026-...), a regulation, or a topic. 175 results.

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HIGH
Administrative

Construction and waste management companies: asbestos ban and new obligations for asbestos eradication in Catalonia

BOE-A-2026-17836

3 Oct 2026 · 12 days
MEDIUM
Tax

Coffee capsules impermeable taxed from August 2026

V5412-26

MEDIUM
Tax

Council compensation for waste management subject to 10% VAT

V5410-26

HIGH
Administrative

Catalonia's agricultural and forestry sector: new urgent support measures and regulatory changes in farm management and subsidies

BOE-A-2026-15679

MEDIUM
Administrative

Pharmacies to return or destroy psychoactive substances within 30 days

BOE-A-2026-12712

IN FORCE TODAY
LOW
Tax

Exemption from waste deposit tax possible in disaster scenarios

V1475-26

LOW
Tax

Waste facility managers must register in territorial registry regardless of fee-free self-assessment

V1457-26

LOW
Tax

Resolución de 4 de mayo de 2026, de la Subsecretaría, por la que se publica el Convenio entre la Empresa Nacional de Residuos Radiactivos, SA, S.M.E., y el Centro de Investigaciones Energéticas, Medioambientales y Tecnológicas, O.A., M.P., para el desarrollo del proyecto de I+D «Investigación del Combustible gastado en Almacenamiento Extendido».

BOE-A-2026-10194

MEDIUM
Tax

Municipal and regional fees charged by landlord form rental base imposable

V0962-26

MEDIUM
Tax

Exemption from waste tax requires inert materials to be used for construction works within the landfill

V0872-26

MEDIUM
Tax

No exemptions for medical waste or asbestos in waste tax

V0876-26

MEDIUM
Tax

Conversion of construction waste into recycled aggregates classified under IAE section 231.3

V0850-26

LOW
Tax

Resolución de 10 de abril de 2026, de la Subsecretaría, por la que se publica el Convenio entre la Empresa Nacional de Residuos Radiactivos, SA, S.M.E., y el Centro de Investigaciones Energéticas, Medioambientales y Tecnológicas, O.A., M.P., para proyecto de I+D sobre extensión y optimización del inventario de radionucleidos de vida larga y metales tóxicos y peligrosos en RBMA.

BOE-A-2026-8552

LOW
Tax

Resolución de 24 de marzo de 2026, de la Subsecretaría, por la que se publica el Convenio entre la Empresa Nacional de Residuos Radiactivos, SA, S.M.E., el Centro de Investigaciones Energéticas, Medioambientales y Tecnológicas, O.A., M.P., y la Universidad Politécnica de Madrid, para el desarrollo de un curso de gestión de residuos radiactivos.

BOE-A-2026-7938

LOW
Tax

Resolución de 1 de diciembre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la negativa del registrador de la propiedad de Ibi a inscribir una escritura de extinción de fideicomiso de residuo por fallecimiento de la fiduciaria y adjudicación de una tercera parte en proindiviso.

BOE-A-2026-5802

MEDIUM
Tax

Nature of payment for waste collection depends on who bears the risk and the relationship with the user

V0418-26

LOW
Tax

Resolución de 23 de diciembre de 2025, de la Autoridad Portuaria de Huelva, por la que se publica la aprobación del Pliego de prescripciones particulares del servicio portuario de recepción de desechos generados por buques y residuos de carga en el Puerto de Huelva.

BOE-A-2026-3790

LOW
Tax

Las cenizas de incineración pueden estar exentas del impuesto si el residuo original tributó

V0342-26

LOW
Labour

Suppression of additional provision 2 and reference in article 5.a) of public sanitation collective agreement

BOE-A-2026-3794

IN FORCE TODAY
LOW
Labour

Waste sector firms: 1 January 2026 to apply Contenur SL collective agreement pay rise

BOE-A-2026-3793

IN FORCE TODAY
MEDIUM
Tax

Residues tax due even for vacant properties; owner liable for payment

V0290-26

LOW
Tax

It is legal to charge collection and treatment waste fees if they are separate impositions

V0165-26

CRITICAL
Administrative

Energy companies in Catalonia: 6 months to update supply records or fines up to 15,000 EUR

BOE-A-2026-562

IN FORCE TODAY
LOW
Administrative

Resolución de 22 de diciembre de 2025, de la Dirección General de Calidad y Evaluación Ambiental, por la que se publica el Acuerdo del Consejo de Ministros de 16 de diciembre de 2025, por el que se aprueba el Plan Estatal Marco de Gestión de Residuos (PEMAR) 2025-2035.

BOE-A-2026-606

LOW
Tax

La base imponible del impuesto sobre residuos es el peso de los residuos incinerados

V2532-25

MEDIUM
Tax

Who constitutes the substitute taxpayer for a landfill?

V2534-25

LOW
Tax

Exemption from waste tax not applicable without legal elimination obligation

V2522-25

MEDIUM
Tax

Waste incineration and co-incineration: operators are substitute taxpayers

V2524-25

LOW
Tax

Mine hole restoration with inert waste may be exempt from waste tax

V2238-25

LOW
Tax

VAT treatment of financial contributions from SCRAP for packaging waste management

V2005-25

LOW
Tax

Legal nature of the remuneration of regional councils for waste management services

V1511-25

LOW
Tax

Deposit tax to be included in VAT base if direct link exists

V1312-25

LOW
Tax

La existencia de un Plan Director no implica necesariamente una obligación legal de eliminación para la exención del impuesto

V0988-25

MEDIUM
Tax

Taxable base of waste tax is total weight deposited, excluding moisture deductions

V0973-25

MEDIUM
Tax

10% reduced VAT applies if product is agricultural and qualifies as fertilizer or pesticide

V0966-25

MEDIUM
Tax

Foldable dog bags, waste dispensers and biodegradable pet waste bags exempt from plastic packaging tax

V0932-25

MEDIUM
Tax

Subject passive investment applies to construction works; subsidy does not form part of VAT base

V0330-25

MEDIUM
Tax

Inert waste in landfills taxed at 3 or 1.5 euros per tonne based on prior treatment exemption

V2620-24

MEDIUM
Tax

Companies incinerating their own waste are liable for waste tax

V2420-24

MEDIUM
Tax

Non-reusable plastic packaging designed for waste transport is subject to tax

V2421-24

MEDIUM
Tax

Non-reusable plastic packaging for goods transport (including waste) subject to special tax

V2417-24

MEDIUM
Tax

Plastic recycling process losses may be exempt from waste landfill tax

V2414-24

MEDIUM
Tax

10% reduced VAT rate applies to material management services if classified as waste under the law

V2141-24

MEDIUM
Tax

Maintenance of grease separators taxed at 21% VAT, while waste collection may attract 10%

V2001-24

MEDIUM
Tax

Comprehensive management of a packaging sorting plant is subject to 10% VAT if treatment is the principal supply

V1804-24

MEDIUM
Tax

Waste transport subject to 10% VAT under Law 7/2022

V1104-24

MEDIUM
Tax

Reverse charge mechanism applies to the supply of plastic waste, scraps or cuttings

V0872-24

MEDIUM
Tax

The service of incinerating dead animals may be subject to 10% VAT if considered waste management

V0568-24

MEDIUM
Tax

Landfill or incineration facility managers may act as substitute taxpayers

V0613-24

MEDIUM
Tax

Special tax on waste disposal must be included in the VAT taxable amount for services

V0528-24

MEDIUM
Tax

Exemption from waste tax does not apply to R12 treated wood or asbestos waste

V0573-24

MEDIUM
Tax

Process reject from landfill is tax-exempt if three conditions are met

V0316-24

MEDIUM
Tax

Waste disposal tax must be included in the VAT taxable amount for management services

V0261-24

MEDIUM
Tax

Waste disposal special tax must be included in the VAT taxable base for treatment services

V0257-24

MEDIUM
Tax

Reduced 10% VAT rate applies to waste and wastewater transport and treatment

V3291-23

MEDIUM
Tax

Disposal of 'polyal' waste in landfills or incineration is exempt from tax if Law 7/2022 conditions are met

V3134-23

MEDIUM
Tax

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

V2946-23

MEDIUM
Tax

Landfill tax must be included in the VAT taxable amount

V2942-23

MEDIUM
Tax

Tax on landfill disposal and incineration included in the VAT taxable amount

V2945-23

MEDIUM
Tax

Tax exemption may apply if waste originates from authorised recovery facilities

V2943-23

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