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The applicant inquired whether waste resulting from treatment operations at their facilities is exempt from the tax on landfilling, incineration, and co-incineration. The DGT ruled that the legal requirements for exemption are not met.
Cuestión planteada Si, en el marco del Impuesto sobre el depósito de residuos en vertederos, la incineración y la coincineración de residuos, resulta de aplicación la exención prevista en la letra f) del artículo 89 de la Ley 7/2022, de 8 de abril, de residuos y suelos contaminados para una economía circular.
Para aplicar la exención del artículo 89.f) de la Ley 7/2022, los residuos deben ser resultantes de operaciones de tratamiento, no ser rechazos de residuos municipales y proceder de instalaciones de valorización que no sean de tratamiento intermedio. En este caso, no se cumple la condición de no ser rechazos, ya que los residuos de estabilización de la fracción biodegradable son considerados rechazos. Además, la instalación realiza operaciones de tratamiento intermedio (R12, R13, D8 y D9), lo que incumple la tercera condición.
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