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The applicant inquired whether a characterisation certificate must be provided for every delivery to apply the tax exemption for waste that has already been taxed. The DGT ruled that, for recurring shipments of homogeneous waste, initial determinations may be replaced by compliance testing.
Cuestión planteada Si, a los efectos de aplicar la exención prevista en el artículo 89.b) de la Ley 7/2022, de 8 de abril, de residuos y suelos contaminados para una economía circular, es obligatoria la aportación del certificado de caracterización de los residuos para cada entrega o si, aportada esa documentación en la primera entrega, resulta suficiente el documento de traslado de residuos y el código de identificación del residuo en las siguientes entregas.
En virtud del principio de valoración libre de la prueba, es válido cualquier medio admisible en derecho para acreditar la exención. Para envíos recurrentes de un mismo tipo de residuo generado en un mismo proceso, las determinaciones fisicoquímicas de la caracterización básica pueden sustituirse en envíos posteriores por pruebas de cumplimiento de parámetros clave. Una nueva caracterización básica será necesaria cuando se produzcan cambios significativos en el proceso de producción.
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