Skip to content
Back to index
V2558-23 26 September 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · residuos biodegradables

International ship kitchen waste exempt from landfill disposal tax

The consultant asks whether kitchen waste from international shipping vessels is subject to the landfill, incineration and co-incineration disposal tax. The DGT responds that this waste is exempt because EU regulations require its disposal by burial in landfills.

The question raised

Whether, in the Tax on the landfilling, incineration, and co-incineration of waste, and given that such waste is exempt from prior treatment, a tax rate of €15 per metric ton may be applied to the same.

The DGT's ruling

Kitchen waste from means of transport operating on an international scale is classified as Category 1 material according to Regulation (EC) No 1069/2009. This Regulation establishes in its Article 12 that said material must be disposed of by burial in an authorized landfill. Therefore, as there is a legal obligation for disposal in these facilities, this waste is exempt from the tax pursuant to Article 89.c) of Law 7/2022.

Book your free first meeting