Skip to content
Back to index
V0973-25 6 June 2025 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · base imponible

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

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.

The question raised

The consultant asks whether, when determining the taxable base of the Tax on the Deposition of Waste in Landfills, Incineration, and Co-incineration of Waste, the humidity of the waste deposited in the landfill must be taken into account, given that, as stated, such humidity ends up becoming leachate which is collected and extracted from the landfill cell through extraction pumps arranged in wells for that purpose, or evaporates due to the temperatures reached by biodegradable materials during the fermentation process thereof.

The DGT's ruling

The taxable base of the Tax on the Deposition of Waste in Landfills, Incineration, and Co-incineration of Waste is constituted by the weight of the waste deposited, incinerated, or co-incinerated in metric tons. The Law does not establish exclusions or deductions for mass losses subsequent to deposition, nor does it mention factors relating to humidity, density, or chemical composition. Therefore, the total weight of the waste at the time of deposition is what determines the taxable base.

Book your free first meeting