Skip to content
Back to index
V1042-23 26 April 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuesto sobre el depósito de residuos en vertederos

Gas cleaning sludge from an incinerator is not exempt from landfill tax

A query is made as to whether the sludge generated after cleaning the gases from an incinerator may benefit from the tax exemption on the grounds that the original waste has already been taxed. The DGT responds that it is not possible to apply said exemption to these sludges.

The question raised

Question posed: Whether the sludge generated in the gas cleaning process of the incinerator may, or may not, qualify for the exemption provided for in Article 89.b) of Law 7/2022, of April 8.

The DGT's ruling

The exemption under Article 89.b) of Law 7/2022 applies to ashes and slags resulting from the incineration of waste that has already been taxed. However, sewage sludge is generated from water and reagents added after incineration to capture pollutants. Therefore, the supply of these sludges cannot qualify for the aforementioned exemption.

Email
Contact