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V2524-25 16 December 2025 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · sustituto del contribuyente

Waste incineration and co-incineration: operators are substitute taxpayers

The DGT clarifies that operators of incineration and co-incineration facilities are deemed substitute taxpayers if they differ from those carrying out the taxable act.

The question raised

Whether, within the scope of the Tax on the disposal of waste in landfills, incineration, and co-incineration of waste, the manager holds the status of substitute for the taxpayer.

The DGT's ruling

Article 91 of Law 7/2022 establishes that managers of landfills, incineration, or co-incineration facilities are liable persons as substitutes for the taxpayer when they are distinct from those performing the taxable event. If the manager is the party performing the waste disposal, they hold the status of taxpayer and not that of substitute.

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