Skip to content
Back to index
V2635-23 28 September 2023 · SG de Tributos Locales Criterion in force
OTRO · iae

Waste management must be taxed under group 921 of the IAE depending on the activity performed

A waste management company requested clarification on which IAE headings it should register under and how they relate to its CNAE code. The DGT indicates that it must be taxed under group 921 according to the environmental services provided and clarifies that competence over the CNAE lies with the INE.

The question raised

It is asked under which tax heading registration is required and regarding the equivalence between the CNAE code and the tax rubric.

The DGT's ruling

The company must register under the headings of group 921 of the first section of the Tariffs that classify the activity actually performed. For example, heading 921.6 for treatment, recovery and recycling; 921.5 for disposal; or 921.2 for collection on public roads. If it carries out industrial activities, it must register in divisions 1 to 4 of the first section. The CNAE code is not within the competence of the DGT, but of the INE.

Book your free first meeting