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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.
Cuestión planteada Si al depósito de los residuos generados en el desarrollo de su actividad económica (escorias de plomo obtenidas en el horno y sulfato cálcico impuro procedente del tratamiento del ácido sulfúrico), le resulta aplicable la exención prevista en el artículo 89.f) de la Ley 7/2022, de 8 de abril, en relación con el Impuesto sobre el depósito de residuos en vertederos, la incineración y la coincineración de residuos.
Para aplicar la exención del artículo 89.f) de la Ley 7/2022, los residuos deben ser resultado de operaciones de tratamiento, no ser rechazos de residuos municipales y proceder de instalaciones que realicen operaciones de valorización que no sean de tratamiento intermedio. Es imprescindible que las instalaciones cuenten con la debida autorización para realizar dichas operaciones de valorización. El hecho de que el vertedero sea propio o ajeno no afecta a la aplicación de esta exención.
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