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The consultant asks whether the waste deposit tax in landfills should be calculated based on inert waste classification. The DGT confirms that if waste meets inert criteria and is exempt from prior treatment, the tax rate of 3 euros per metric tonne applies.
Cuestión planteada Si es correcto liquidar el Impuesto sobre el depósito de residuos en vertederos, la incineración y la coincineración de residuos, para tales residuos, conforme a la calificación contenida en el artículo 93.1.c) de la Ley 7/2022, de 8 de abril.
Los residuos depositados en vertederos de residuos inertes tributarán aplicando los tipos del artículo 93.1.c) de la Ley 7/2022. Se aplicará un tipo de 3 euros por tonelada métrica si los residuos han sido eximidos de tratamiento previo según el artículo 7.2 del Real Decreto 646/2020. En caso contrario, el tipo será de 1,5 euros por tonelada métrica.
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