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V2639-23 29 September 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · coincineración

Must register, submit self-declarations, and maintain waste records even if waste charge is zero

A company carrying out wood waste co-firing asks whether it must comply with waste tax obligations. The DGT responds that, by carrying out the taxable event, it must register, submit form 593, and keep waste records, regardless of whether the charge is zero.

The question raised

Question posed: Whether they must register in the Territorial Registry of the Tax on the Landfill, Incineration, or Co-incineration of Waste, submit the corresponding tax self-assessment, and maintain a dated record of the waste deposited, incinerated, and co-incinerated.

The DGT's ruling

The taxpayer is a taxable person when performing the co-incineration of waste. Therefore, they must register in the Territorial Registry, submit quarterly self-assessments using Form 593, and maintain a dated record of the waste (or the chronological file provided for in the Law). These obligations persist even if the applicable tax rate is zero euros per metric ton.

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