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A query was raised regarding the taxable person for the tax on the deposit of waste in landfills, incineration, and co-incineration. The DGT clarifies that while the taxpayers are those who perform the taxable event, facility managers may act as taxable persons in the capacity of substitutes.
Cuestión planteada ¿Quién es el sujeto pasivo del impuesto?
Los contribuyentes son las personas físicas, jurídicas o entidades que realicen la entrega de residuos para su eliminación o valorización. Los gestores de vertederos o instalaciones de incineración o coincineración son sujetos pasivos como sustitutos del contribuyente cuando sean distintos de quienes realizan el hecho imponible. En este caso, los sustitutos deben repercutir las cuotas devengadas sobre los contribuyentes.
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