Skip to content
Back to index
V3186-18 13 December 2018 · SG de Tributos Locales Criterion in force
OTRO · iae

Asbestos waste treatment may be subject to IAE headings 921.6 or 921.5

A company has requested clarification on which IAE heading to register under for the treatment and recycling of asbestos waste. The DGT indicates that treatment is classified based on whether it constitutes environmental protection or disposal, noting that there is insufficient information regarding recycling.

The question raised

The applicant wishes to know the heading of the Economic Activities Tax Tariffs in which they must be registered.

The DGT's ruling

The treatment of waste containing asbestos is classified under heading 921.6 of the first section of the IAE Tariffs as an environmental protection and conditioning service. If the activity includes the physical disposal of the waste, it must be registered under heading 921.5. For the waste recycling activity, it is not possible to determine the heading due to a lack of information regarding the manufactured products.

Book your free first meeting