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A company has enquired whether rejects resulting from an R12 treatment operation are exempt from the tax on waste landfilling, incineration, and co-incineration. The Directorate-General for Taxes (DGT) has ruled that they are not, as R12 constitutes an intermediate treatment operation.
Cuestión planteada ¿Ese rechazo se considera que ha tenido operación intermedia, o final? ¿Estaría sometida al Impuesto sobre el depósito de residuos en vertederos, la incineración y la coincineración de residuos?
Los residuos que proceden de instalaciones que realizan operaciones de valorización que sean de tratamiento intermedio no gozan de la exención del impuesto. La operación R12 se define expresamente en la Ley como una operación de valorización de tratamiento intermedio. Por tanto, el depósito en vertedero de los residuos derivados de operaciones R12 no queda amparado por la exención.
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