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A plastic recycling company has requested clarification on whether losses generated during its recovery process are exempt from the tax on waste landfilling, incineration, and co-incineration. The DGT has ruled that they are, provided the requirements of Law 7/2022 are met.
Cuestión planteada Si dichas "mermas" o rechazos se encuentran exentas del Impuesto sobre el depósito de residuos en vertederos, la incineración y la coincineración de residuos, conforme a lo previsto en el artículo 89.f) de la Ley 7/2022, de 8 de abril.
Los residuos resultantes de operaciones de tratamiento están exentos del impuesto si no son rechazos de residuos municipales y proceden de instalaciones de valorización que no sean de tratamiento intermedio. En este caso, las mermas de una operación de reciclado de plásticos (R0307) cumplen estas condiciones. Por tanto, quedan amparadas por la exención del artículo 89.f) de la Ley 7/2022.
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