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V2946-23 8 November 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · valorización

Landfill tax exemption may apply to waste from recovery operations at authorised facilities

A used battery management company has enquired whether its waste (lead slag and calcium sulphate) is exempt from the landfill tax. The Directorate-General for Taxes (DGT) has ruled that the exemption applies provided three conditions are met: the waste must result from treatment processes, it must not consist of municipal rejects, and it must originate from recovery operations conducted at authorised facilities.

The question raised

Whether the exemption provided for in Article 89.f) of Law 7/2022, of April 8, regarding the Tax on the landfilling, incineration, and co-incineration of waste, is applicable to the disposal of waste generated in the course of its economic activity (lead slags obtained in the furnace and impure calcium sulfate resulting from the treatment of sulfuric acid).

The DGT's ruling

To apply the exemption under Article 89.f) of Law 7/2022, the waste must result from treatment operations, must not be municipal waste rejects, and must originate from facilities performing recovery operations that are not intermediate treatment. It is essential that the facilities hold the appropriate authorization to perform said recovery operations. The fact that the landfill is owned or third-party does not affect the application of this exemption.

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