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A waste management company asks whether the weight of moisture that becomes leachate or evaporates can be deducted. The DGT responds that the taxable base is the total weight of waste deposited at the time of deposit.
Cuestión planteada La consultante pregunta si, a la hora de determinar la base imponible del Impuesto sobre el depósito de residuos en vertederos, la incineración y la coincineración de residuos, hay que tener en cuenta la humedad del residuo depositado en vertedero, toda vez que, según afirma, dicha humedad termina convirtiéndose en lixiviados que son recogidos y extraídos del vaso de vertido a través de las bombas de extracción dispuestas en los pozos para ese fin, o se evaporan debido a las temperaturas que alcanzan los materiales biodegradables durante el proceso de fermentación del mismo.
La base imponible del Impuesto sobre el depósito de residuos en vertederos, la incineración y la coincineración de residuos está constituida por el peso de los residuos depositados, incinerados o coincinerados en toneladas métricas. La Ley no establece exclusiones ni deducciones por pérdidas de masa posteriores al depósito, ni menciona factores relativos a la humedad, densidad o composición química. Por tanto, el peso total de los residuos depositados en el momento del depósito es el que determina la base imponible.
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