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A waste management company asks about its obligation to register for the tax and the applicability of exemptions for rejected yellow bags. The DGT clarifies that managing waste facilities requires registration, and rejected municipal waste does not qualify for exemption.
Question raised. Various issues are raised in relation to the tax on the landfilling, incineration, and co-incineration of waste.
Landfill, incineration, or co-incineration managers must register in the Territorial Registry, even if they submit self-assessments with no amount due. Rejections from the yellow bag classification, being considered municipal waste rejections, cannot benefit from the exemption under letter f) of Article 89. The taxpayer shall be the manager of the sorting plant that generates the rejection. The taxable base is the weight in metric tons, which may be determined by indirect estimation if direct estimation is not possible.
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