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A waste management company enquired whether the taxable base for landfill tax should be calculated solely on the weight of the original waste or also on the agents added during the stabilisation treatment. The DGT ruled that the total weight of the deposited material must be applied.
Question raised The applicant asks whether, for the purposes of calculating the tax base of the Tax on the Deposit of Waste in Landfills, Incineration and Co-incineration of Waste, only the weight of the waste prior to the aforementioned stabilization treatment should be computed.
The tax base is constituted by the weight of the waste deposited in landfills, incinerated, or co-incinerated. Since the substances added for stabilization are not excluded by the Law and Article 92 does not provide for any deduction, the total weight of the waste deposited in the landfill determines the tax base. Accrual occurs at the time of deposit, without regard to prior operations.
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