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V2534-25 18 December 2025 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · sujeto pasivo sustituto

Who constitutes the substitute taxpayer for a landfill?

The DGT clarifies that the substitute taxpayer is the treatment manager company operating the facility.

The question raised

Clarification is requested regarding who should be considered the landfill manager for the purposes of the Tax on the Deposition of Waste in Landfills, Incineration, and Co-incineration of Waste.

The DGT's ruling

The taxable person as a substitute for the taxpayer is the natural or legal person who is the manager of landfills or incineration or co-incineration facilities, when they are different from the person performing the taxable event. According to Law 7/2022, the treatment manager operating a facility must hold their own authorization. Therefore, the company with the treatment manager authorization operating the facility is the one who holds the status of substitute taxable person, regardless of who the owner of the facility is.

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